Registration number: 10326627

Diamond Oak Investments Ltd

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 7

Diamond Oak Investments Ltd

Company Information

Director

Miss I M Zhivkov

Registered office

34 Cresswell Street Kings Lynn Norfolk PE30 2AP

Accountants

Hayhow & Co Chartered Certified Accountants & Business AdvisersUnit 21 Horsley's Fields Kings Lynn Norfolk PE30 5DD

Diamond Oak Investments Ltd

(Registration number: 10326627)
Statement of financial position as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	120,000	120,000
Other financial assets	5	112,873	80,011
		232,873	200,011
Current assets
Debtors	6	136,753	136,730
Cash at bank and in hand		2,770	145
		139,523	136,875
Creditors: Amounts falling due within one year	7	(366,657)	(343,155)
Net current liabilities		(227,134)	(206,280)
Total assets less current liabilities		5,739	(6,269)
Creditors: Amounts falling due after more than one year	7	(85,839)	(88,280)
Net liabilities		(80,100)	(94,549)
Capital and reserves
Called up share capital	8	1,000	1,000
Revaluation reserve		16,388	16,388
Other reserves		20,894	(11,968)
Retained earnings		(118,382)	(99,969)
Shareholders' deficit		(80,100)	(94,549)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the director on 19 May 2026
 

......................................... Miss I M Zhivkov Director

Diamond Oak Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
34 Cresswell Street
Kings Lynn
Norfolk
PE30 2AP

These financial statements were authorised for issue by the director on 19 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Diamond Oak Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

Diamond Oak Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Investment properties

	2025 £
At 1 September	120,000
At 31 August	120,000

Valuation was carried out on 16 July 2020 by Keystone Property Finance.

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 September 2024	80,011	80,011
Fair value adjustments	32,862	32,862
At 31 August 2025	112,873	112,873
Impairment
Carrying amount
At 31 August 2025	112,873	112,873

The investments consist of bearer shares in Sundragon and PGF Polska Grupa Fotowoltaiczna S.A (previously Zastral S.A) that are recorded within an investment account managed by mBank S.A Brokerage House. The current value of these per the securities accounts is £111,684 (2024: £78,822). There are also shares relating to Blue Ring with its registered office in Grabina, Poland with a value of £1,189 (2024: £1,189). There is £1 (2024: £1), currently being held in the brokerage bank account which is shown as cash in hand in the accounts.

6

Debtors

	2025 £	2024 £
Prepayments	42	21
Other debtors	136,711	136,709
	136,753	136,730

Diamond Oak Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		2,441	1,745
Amounts due to related parties	10	363,096	340,298
Accruals		1,120	1,112
		366,657	343,155
Due after one year
Loans and borrowings		85,839	88,280

Creditors within one year include mortgage liability which is secured of £2,441 (2024: £1,745).

Creditors falling due after one year include mortgage liability which is secured of £76,994 (2024: £79,435).

Creditors falling due after one year include mortgage liability repayable by instalments of £65,606 (2024: £68,635) due after more than five years.

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.

Diamond Oak Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Foreign currency translation £	Total £
Foreign currency translation gains/losses	2,536	2,536

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Foreign currency translation £	Total £
Foreign currency translation gains/losses	4,935	4,935

10	Related party transactions

Summary of transactions with other related parties

Included within other debtors is a loan to the directors father and brother totalling £136,709 (2024: £136,710).

Included within creditors due after one year is a loan to Neri Spoo of £8,846. The director of Neri Spoo is related to the director and shareholder of Diamond Oak Investments Ltd.

Loans from related parties

2025	Key management £	Total £
At start of period	340,298	340,298
Advanced	22,798	22,798
At end of period	363,096	363,096

2024	Key management £	Total £
At start of period	317,250	317,250
Advanced	23,048	23,048
At end of period	340,298	340,298