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REGISTERED NUMBER: 01054973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

DIAMOND EDGE LIMITED

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DIAMOND EDGE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | D H Noakes

| Mrs C V Noakes

| SECRETARY: | H E Noakes

| REGISTERED OFFICE: | 126 Gloucester Road

| Brighton

| East Sussex

| BN1 4BU

| REGISTERED NUMBER: | 01054973 (England and Wales)

| ACCOUNTANTS: | Parkers

| Cornelius House

| 178-180 Church Road

| Hove

| East Sussex

| BN3 2DJ

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 166 |  | 221 |  |

CURRENT ASSETS

Stocks | 81,926 |  | 102,875 |  |

Debtors | 5 | 14,218 |  | 13,403 |  |

Investments | 6 | - |  | 17,538 |  |

Cash at bank and in hand | 13,101 |  | 15,652 |  |

109,245 |  | 149,468 |  |

CREDITORS

Amounts falling due within one year | 7 | 129,643 |  | 119,850 |  |

NET CURRENT (LIABILITIES)/ASSETS | (20,398 | ) | 29,618 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (20,232 | ) | 29,839 |  |

PROVISIONS FOR LIABILITIES | 31 |  | 1,261 |  |

NET (LIABILITIES)/ASSETS | (20,263 | ) | 28,578 |  |

CAPITAL AND RESERVES

Called up share capital | 191 |  | 191 |  |

Capital redemption reserve | 1,309 |  | 1,309 |  |

Fair value reserve | 8 | - |  | 5,195 |  |

Retained earnings | (21,763 | ) | 21,883 |  |

SHAREHOLDERS' FUNDS | (20,263 | ) | 28,578 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

BALANCE SHEET - continued

31ST DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2026 and were signed on its behalf by:

D H Noakes - Director

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Diamond Edge Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| No significant judgements have had to be made by the directors in preparing these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investments

| Investments are valued at their market value.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| Stock is also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| DIAMOND EDGE LIMITED (REGISTERED NUMBER: 01054973) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Short |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025

| and 31st December 2025 | 2,675 |  | 39,428 |  | 42,103 |  |

| DEPRECIATION

| At 1st January 2025 | 2,674 |  | 39,208 |  | 41,882 |  |

| Charge for year | - |  | 55 |  | 55 |  |

| At 31st December 2025 | 2,674 |  | 39,263 |  | 41,937 |  |

| NET BOOK VALUE

| At 31st December 2025 | 1 |  | 165 |  | 166 |  |

| At 31st December 2024 | 1 |  | 220 |  | 221 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,744 |  | 5,415 |  |

| Other debtors | 9,474 |  | 7,988 |  |

14,218 |  | 13,403 |  |

6. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | - |  | 17,538 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Payments on account | 3,127 |  | 2,792 |  |

| Trade creditors | 38,962 |  | 29,762 |  |

| Taxation and social security | 8,038 |  | 10,680 |  |

| Other creditors | 79,516 |  | 76,616 |  |

129,643 |  | 119,850 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st January 2025 | 5,195 |  |

| Fair value reserve transfer | (5,195 | ) |

| At 31st December 2025 | - |  |