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Registered number: 03852200
Cooldiamonds.com Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Freeman Lunn
Accountants & Business Advisers
11 Marlings Park Avenue
Chislehurst
Kent
BR7 6QN
Cooldiamonds.com Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Cooldiamonds.com Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03852200

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 790 |  | 1,283
|  |  | 790 |  | 1,283
CURRENT ASSETS
Stocks | 5 | 727,000 |  | 727,000 |
Debtors | 6 | - |  | 507 |
Cash at bank and in hand |  | 1,477 |  | 9,002 |
|  | 728,477 |  | 736,509 |
Creditors: Amounts Falling Due Within One Year | 7 | (654,929 ) |  | (663,429 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 73,548 |  | 73,080
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 74,338 |  | 74,363
NET ASSETS |  |  | 74,338 |  | 74,363
CAPITAL AND RESERVES
Called up share capital | 8 |  | 99 |  | 99
Profit and Loss Account |  |  | 74,239 |  | 74,264
SHAREHOLDERS' FUNDS |  |  | 74,338 |  | 74,363

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michel Einhorn Director
15/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cooldiamonds.com Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Cooldiamonds.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03852200 . The registered office is 16 Greville Street, London, EC1N 8SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% pa on book written down value
Computer Equipment | 50% pa on book written down value

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
No provision is made for deferred tax as a result of timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 51,798 | 5,034 | 56,832
Disposals | - | (958 ) | (958 )
As at 31 December 2025 | 51,798 | 4,076 | 55,874

...CONTINUED
Page 2
Page 3
Cooldiamonds.com Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 51,084 | 4,465 | 55,549
Provided during the period | 179 | 254 | 433
Disposals | - | (898 ) | (898 )
As at 31 December 2025 | 51,263 | 3,821 | 55,084
Net Book Value
As at 31 December 2025 | 535 | 255 | 790
As at 1 January 2025 | 714 | 569 | 1,283

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 727,000 |  | 727,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | - |  | 507

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 553 |  | 209
Accruals and deferred income | 1,275 |  | 3,400
Director's loan account | 653,101 |  | 659,820
| 654,929 |  | 663,429

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

9. Related Party Transactions
Transaction with directors
i) No rent was paid during the year to the director, Mr M Einhorn, for the use of the business premises owned by him and occupied by the company.
ii) A balance of £653,101 (2024 £659,820) due to Mr M Einhorn at the balance sheet date is included in creditors. Interest due for the year on cash advances made to the company has been waived (2024 Nil).
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr M Einhorn by virtue of his ownership of 99% of the issued share capital in the company.
Page 3