REGISTERED NUMBER: 08192106 (England and Wales)

Unaudited Financial Statements For The Year Ended 31st August 2025

for

DIAMOND SCAFFOLDING (SOUTH EAST) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T C Dolby

Ms. D L Dolby

P Gupta

V Bihani

REGISTERED OFFICE:

50 Waratah Drive

Chislehurst

BR7 5FR

REGISTERED NUMBER:

08192106 (England and Wales)

ACCOUNTANTS:

Dua & Co. Limited

1st Floor

5 Century Court

Tolpits Lane

Watford

Hertfordshire

WD18 9PX

FIXED ASSETS

Tangible assets

4

2,742,814

2,577,745

CURRENT ASSETS

Debtors

5

1,166,917

1,136,959

Cash at bank and in hand

431,054

281,575

1,597,971

1,418,534

CREDITORS

Amounts falling due within one year

6

986,189

1,236,229

NET CURRENT ASSETS

611,782

182,305

TOTAL ASSETS LESS CURRENT LIABILITIES

3,354,596

2,760,050

CREDITORS

Amounts falling due after more than one year

7

15,018

308,195

NET ASSETS

3,339,578

2,451,855

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

3,338,578

2,450,855

SHAREHOLDERS' FUNDS

3,339,578

2,451,855

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 22nd May 2026 and were signed on its behalf by:

T C Dolby - Director

1.	STATUTORY INFORMATION

DIAMOND SCAFFOLDING (SOUTH EAST) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 5% on cost, capped at 50% and Straight line over 5 years

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.

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

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

4,022,767

Additions

440,969

Disposals

(26,800

)

At 31st August 2025

4,436,936

DEPRECIATION

At 1st September 2024

1,445,022

Charge for year

275,900

Eliminated on disposal

(26,800

)

At 31st August 2025

1,694,122

NET BOOK VALUE

At 31st August 2025

2,742,814

At 31st August 2024

2,577,745

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,083,246

1,038,177

Amounts owed by group undertakings

19,394

-

Other debtors

64,277

98,782

1,166,917

1,136,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,667

513,091

Finance leases

92,303

170,949

Trade creditors

330,097

454,097

Taxation and social security

327,968

56,996

Other creditors

214,154

41,096

986,189

1,236,229

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

21,667

Finance leases

15,018

106,528

Other creditors

-

180,000

15,018

308,195

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

V Bihani

Balance outstanding at start of year

-

-

Amounts advanced

7,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,000

-

The directors' loan was repaid in full on 29/04/2026.

9.	RELATED PARTY DISCLOSURES

During the year the company advanced funds to a company under common control. At the balance sheet date, the amount due from the related company was £19,393.

The loan is interest free, unsecured, and repayable on demand.