BLUE DIAMOND CARE LTD

BLUE DIAMOND CARE LTD
Contents Page
For the year ended 30 April 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

BLUE DIAMOND CARE LTD Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Dan Accountancy LTD 30 April 2026 .................................................... Dan Accountancy LTD 105-107 NEW UNION STREET Elizabeth Way COVENTRY CV1 2NT 19 May 2026 1

BLUE DIAMOND CARE LTD
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Dan Accountancy LTD
30 April 2026

....................................................

Dan Accountancy LTD
105-107 NEW UNION STREET
Elizabeth Way
COVENTRY
CV1 2NT
19 May 2026

1

BLUE DIAMOND CARE LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	0	26
		0	26
Current assets
Debtors		974	15,850
Cash at bank and in hand		1,635	13,835
		2,609	29,685
Creditors: amount falling due within one year		(1,311)	(1,440)
Net current assets		1,298	28,245

Total assets less current liabilities		1,298	28,271
Net assets		1,298	28,271

Capital and reserves
Profit and loss account		1,298	28,271
Shareholders' funds		1,298	28,271

For the year ended 30 April 2026 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 19 May 2026 and were signed by:

-------------------------------
Nahid ESHGHIFAR
Director

2

BLUE DIAMOND CARE LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

BLUE DIAMOND CARE LTD is a private company, limited by shares, registered in , registration number 14020355, registration address 7B HOOKSTONE CHASE, HARROGATE, HG2 7HH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 May 2025	2,600	2,600
Additions	-	-
Disposals	-	-
At 30 April 2026	2,600	2,600
Depreciation
At 01 May 2025	2,574	2,574
Charge for year	26	26
On disposals	-	-
At 30 April 2026	2,600	2,600
Net book values
Closing balance as at 30 April 2026	-	-
Opening balance as at 01 May 2025	26	26

3

Registered Number: 14020355

BLUE DIAMOND CARE LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026