1 October 2024 false No description of principal activity Taxfiler 2024.6 SC348303business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC3483032024-09-30 SC3483032024-10-012025-09-30 SC348303business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC348303business:FilletedAccounts2024-10-012025-09-30 SC3483032025-09-30 SC348303business:Director12024-10-012025-09-30 SC348303business:Director22024-10-012025-09-30 SC348303business:RegisteredOffice2024-10-012025-09-30 SC3483032024-09-30 SC348303core:WithinOneYear2025-09-30 SC348303core:WithinOneYear2024-09-30 SC348303core:AfterOneYear2025-09-30 SC348303core:AfterOneYear2024-09-30 SC348303countries:Scotland2024-10-012025-09-30 SC3483032023-10-012024-09-30 SC348303business:Micro-entities2024-10-012025-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC348303 (Scotland)
JAMES OF DIAMOND INTERNATIONAL LIMITED Unaudited accounts for the year ended 30 September 2025
JAMES OF DIAMOND INTERNATIONAL LIMITED Annual report and unaudited accounts for the year ended 30 September 2025
CONTENTS
PAGE
Company information
3
Accountants' report
4
Statement of financial position
5
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JAMES OF DIAMOND INTERNATIONAL LIMITED Company Information for the year ended 30 September 2025
Directors
James McCairns Susan MCairns
Company Number
SC348303 (Scotland)
Registered Office
24 YORK STREET AYR KA8 8AZ
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
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JAMES OF DIAMOND INTERNATIONAL LIMITED Accountants' report
Accountants' report to the board of directors of JAMES OF DIAMOND INTERNATIONAL LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAMES OF DIAMOND INTERNATIONAL LIMITED for the year ended 30 September 2025 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of JAMES OF DIAMOND INTERNATIONAL LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of JAMES OF DIAMOND INTERNATIONAL LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAMES OF DIAMOND INTERNATIONAL LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JAMES OF DIAMOND INTERNATIONAL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JAMES OF DIAMOND INTERNATIONAL LIMITED. You consider that JAMES OF DIAMOND INTERNATIONAL LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JAMES OF DIAMOND INTERNATIONAL LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 4 June 2026
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JAMES OF DIAMOND INTERNATIONAL LIMITED Statement of Financial Position as at 30 September 2025
2025 
2024 
£ 
£ 
Fixed assets
53,936 
60,602 
Current assets
34,207 
30,255 
Prepayments and accrued income
4,432 
4,432 
Creditors: amounts falling due within one year
(25,895)
(19,551)
Net current assets
12,744 
15,136 
Total assets less current liabilities
66,680 
75,738 
Creditors: amounts falling due after more than one year
(5,000)
(15,000)
Net assets
61,680 
60,738 
Capital and reserves
61,680 
60,738 
NOTES TO THE ACCOUNTS
1 Statutory information
JAMES OF DIAMOND INTERNATIONAL LIMITED is a private company, limited by shares, registered in Scotland, registration number SC348303. The registered office is 24 YORK STREET, AYR, KA8 8AZ.
2 Average number of employees
During the year the average number of employees was 3 (2024: 3).
For the year ending 30 September 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 4 June 2026
James McCairns Director Company Registration No. SC348303
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