1 May 2024 false Taxfiler 2024.6 true 14799023business:PrivateLimitedCompanyLtd2024-05-012025-04-30 147990232024-04-30 147990232024-05-012025-04-30 14799023business:AuditExemptWithAccountantsReport2024-05-012025-04-30 14799023business:FilletedAccounts2024-05-012025-04-30 147990232025-04-30 14799023business:Director12024-05-012025-04-30 14799023business:RegisteredOffice2024-05-012025-04-30 147990232024-04-30 14799023core:WithinOneYear2025-04-30 14799023core:WithinOneYear2024-04-30 14799023core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 14799023core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 14799023core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 14799023core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 14799023core:PreviouslyStatedAmount2025-04-30 14799023core:PreviouslyStatedAmount2024-04-30 14799023business:SmallEntities2024-05-012025-04-30 14799023countries:EnglandWales2024-05-012025-04-30 14799023core:MotorVehicles2024-04-30 14799023core:MotorVehicles2025-04-30 14799023core:MotorVehicles2024-05-012025-04-30 14799023core:AfterOneYear2025-04-30 14799023core:AfterOneYear2024-04-30 147990232023-04-132024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 14799023 (England and Wales)
DIAMOND AUTO FLEET LTD unaudited financial statements for the year ended 30 April 2025
DIAMOND AUTO FLEET LTD unaudited financial statements Contents
Page
- 2 -
DIAMOND AUTO FLEET LTD Company Information for the year ended 30 April 2025
Director
Mohammed Shauib Yakoob
Company Number
14799023 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DIAMOND AUTO FLEET LTD for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DIAMOND AUTO FLEET LTD for the year ended 30 April 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 27 April 2026
- 4 -
DIAMOND AUTO FLEET LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
51,308 
53,600 
Current assets
Debtors
40,000 
- 
Cash at bank and in hand
8,020 
47,786 
48,020 
47,786 
Creditors: amounts falling due within one year
(42,541)
(67,341)
Net current assets/(liabilities)
5,479 
(19,555)
Net assets
56,787 
34,045 
Capital and reserves
Called up share capital
(100)
(100)
Profit and loss account
56,887 
34,145 
Shareholders' funds
56,787 
34,045 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 April 2026 and were signed on its behalf by
Mohammed Shauib Yakoob Director Company Registration No. 14799023
- 5 -
DIAMOND AUTO FLEET LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
DIAMOND AUTO FLEET LTD is a private company, limited by shares, registered in England and Wales, registration number 14799023. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Going concern
Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
- 6 -
DIAMOND AUTO FLEET LTD Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 May 2024
67,000 
At 30 April 2025
67,000 
Depreciation
At 1 May 2024
13,400 
Charge for the year
2,292 
At 30 April 2025
15,692 
Net book value
At 30 April 2025
51,308 
At 30 April 2024
53,600 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
40,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
40,141 
66,141 
Accruals
2,400 
1,200 
42,541 
67,341 
7
Loans to directors
At the year end a balance of £10600 was owed to the director. The above balance is interest free and no fixed date for repayment.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -