FL Diamonds Ltd - Filleted accounts

Registered number

12092813

FL Diamonds Ltd

Unaudited Filleted Accounts

31 July 2025

FL Diamonds Ltd
Registered number:		12092813
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		297			396

Current assets
Cash at bank and in hand		35			14

Creditors: amounts falling due within one year	4	(9,628)			(8,135)

Net current liabilities			(9,593)			(8,121)

Net liabilities			(9,296)			(7,725)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(9,297)			(7,726)

Shareholder's funds			(9,296)			(7,725)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Samson Masih
Director
Approved by the board on 28 April 2026

FL Diamonds Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

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

	Tangible fixed assets
	Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Going concern
	The company has net liabilities and is therefore dependent upon the continuing support of its creditors and director. On the basis that this support is expected to continue, the accounts have been drawn up on the going concern basis.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				1,668
	At 31 July 2025				1,668

	Depreciation
	At 1 August 2024				1,272
	Charge for the year				99
	At 31 July 2025				1,371

	Net book value
	At 31 July 2025				297
	At 31 July 2024				396


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		9,628		8,135


5	Other information

	FL Diamonds Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Bristol Office, 2nd Floor 5 High Street
	Westbury On Trym
	Bristol
	BS9 3BY