REGISTERED NUMBER: 04090685 (England and Wales)

Unaudited Financial Statements

for the Period

1st August 2024 to 31st October 2025

for

Cheshire Diamonds Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P M Clayton

Mrs C Clayton

SECRETARY:

P M Clayton

REGISTERED OFFICE:

124 Mill Street

Park Green

Macclesfield

Cheshire

SK11 6NR

REGISTERED NUMBER:

04090685 (England and Wales)

ACCOUNTANTS:

Laytons

Chartered Accountants

6 Manchester Road

Buxton

Derbyshire

SK17 6SB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

349

656

349

656

CURRENT ASSETS

Stocks

10,100

10,602

Cash at bank

2,808

3,326

12,908

13,928

CREDITORS

Amounts falling due within one year

2,993

234

NET CURRENT ASSETS

9,915

13,694

TOTAL ASSETS LESS CURRENT LIABILITIES

10,264

14,350

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

10,262

14,348

10,264

14,350

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

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31st October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23rd March 2026 and were signed on its behalf by:

P M Clayton - Director

1.	STATUTORY INFORMATION

Cheshire Diamonds 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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st August 2024

and 31st October 2025

8,485

AMORTISATION

At 1st August 2024

and 31st October 2025

8,485

NET BOOK VALUE

At 31st October 2025

-

At 31st July 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st August 2024

and 31st October 2025

11,550

DEPRECIATION

At 1st August 2024

10,894

Charge for period

307

At 31st October 2025

11,201

NET BOOK VALUE

At 31st October 2025

349

At 31st July 2024

656