IRIS Accounts Production v26.1.10.60 03439053 director 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03439053 2024-09-30 03439053 2025-09-30 03439053 2024-10-01 2025-09-30 03439053 2023-09-30 03439053 2023-10-01 2024-09-30 03439053 2024-09-30 03439053 ns15:EnglandWales 2024-10-01 2025-09-30 03439053 ns14:PoundSterling 2024-10-01 2025-09-30 03439053 ns10:Director1 2024-10-01 2025-09-30 03439053 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03439053 ns10:SmallEntities 2024-10-01 2025-09-30 03439053 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03439053 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 03439053 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03439053 ns10:FullAccounts 2024-10-01 2025-09-30 03439053 ns10:CompanySecretary1 2024-10-01 2025-09-30 03439053 ns10:RegisteredOffice 2024-10-01 2025-09-30 03439053 ns5:CurrentFinancialInstruments 2025-09-30 03439053 ns5:CurrentFinancialInstruments 2024-09-30 03439053 ns5:Non-currentFinancialInstruments 2025-09-30 03439053 ns5:Non-currentFinancialInstruments 2024-09-30 03439053 ns5:ShareCapital 2025-09-30 03439053 ns5:ShareCapital 2024-09-30 03439053 ns5:SharePremium 2025-09-30 03439053 ns5:SharePremium 2024-09-30 03439053 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 03439053 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 03439053 ns5:LeaseholdImprovements 2024-09-30 03439053 ns5:PlantMachinery 2024-09-30 03439053 ns5:FurnitureFittings 2024-09-30 03439053 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 03439053 ns5:PlantMachinery 2024-10-01 2025-09-30 03439053 ns5:FurnitureFittings 2024-10-01 2025-09-30 03439053 ns5:LeaseholdImprovements 2025-09-30 03439053 ns5:PlantMachinery 2025-09-30 03439053 ns5:FurnitureFittings 2025-09-30 03439053 ns5:LeaseholdImprovements 2024-09-30 03439053 ns5:PlantMachinery 2024-09-30 03439053 ns5:FurnitureFittings 2024-09-30 03439053 ns5:MotorVehicles 2024-09-30 03439053 ns5:ComputerEquipment 2024-09-30 03439053 ns5:MotorVehicles 2024-10-01 2025-09-30 03439053 ns5:ComputerEquipment 2024-10-01 2025-09-30 03439053 ns5:MotorVehicles 2025-09-30 03439053 ns5:ComputerEquipment 2025-09-30 03439053 ns5:MotorVehicles 2024-09-30 03439053 ns5:ComputerEquipment 2024-09-30 03439053 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 03439053 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 03439053 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DIAMOND BUSINESS INTERIORS LTD

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DIAMOND BUSINESS INTERIORS LTD |

COMPANY INFORMATION

for the Year Ended 30 September 2025

| DIRECTOR: | N Pollitt

| SECRETARY: | K D Gordon

| REGISTERED OFFICE: | 4 Horton Street

| Wigan

| Lancashire

| WN6 7TF

| REGISTERED NUMBER: | 03439053 (England and Wales)

| ACCOUNTANTS: | Studholme-Bell Limited

| Chartered Certified Accountants

| Vantage House

| 3 East Terrace Business Park

| Euxton Lane, Euxton

| Chorley

| Lancashire

| PR7 6TB

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

BALANCE SHEET

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 291,283 |  | 295,441 |  |

CURRENT ASSETS

Stocks | 5 | 47,193 |  | 77,612 |  |

Debtors | 6 | 544,371 |  | 821,427 |  |

Cash at bank and in hand | 1,210,967 |  | 1,609,416 |  |

1,802,531 |  | 2,508,455 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,246,301 |  | 1,208,221 |  |

NET CURRENT ASSETS | 556,230 |  | 1,300,234 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 847,513 |  | 1,595,675 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (24,475 | ) | (152,635 | ) |

PROVISIONS FOR LIABILITIES | (51,607 | ) | (51,291 | ) |

NET ASSETS | 771,431 |  | 1,391,749 |  |

CAPITAL AND RESERVES

Called up share capital | 78 |  | 78 |  |

Share premium | (602,984 | ) | - |  |

Retained earnings | 1,374,337 |  | 1,391,671 |  |

771,431 |  | 1,391,749 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

BALANCE SHEET - continued

30 September 2025

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 director and authorised for issue on 21 May 2026 and were signed by:

N Pollitt - Director

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Diamond Business Interiors Ltd 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Leasehold property improvements |  | in accordance with the property |  |

| Plant and machinery |  | 15% on reducing balance |  |

| Fixtures and fittings |  | 15% on reducing balance |  |

| Motor vehicles |  | 25% on reducing balance |  |

| Computer equipment |  | 33% on cost |  |

| The gain or loss arising on disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to profit and loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| Retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 15 ) .

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 174,886 |  | 18,461 |  | 159,788 |  |

| Additions | 7,094 |  | - |  | 14,414 |  |

| Disposals | - |  | - |  | - |  |

| At 30 September 2025 | 181,980 |  | 18,461 |  | 174,202 |  |

| DEPRECIATION

| At 1 October 2024 | 128,299 |  | 7,225 |  | 101,334 |  |

| Charge for year | 13,500 |  | 1,685 |  | 9,644 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 September 2025 | 141,799 |  | 8,910 |  | 110,978 |  |

| NET BOOK VALUE

| At 30 September 2025 | 40,181 |  | 9,551 |  | 63,224 |  |

| At 30 September 2024 | 46,587 |  | 11,236 |  | 58,454 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 375,569 |  | 75,905 |  | 804,609 |  |

| Additions | 83,715 |  | - |  | 105,223 |  |

| Disposals | (97,974 | ) | - |  | (97,974 | ) |

| At 30 September 2025 | 361,310 |  | 75,905 |  | 811,858 |  |

| DEPRECIATION

| At 1 October 2024 | 201,740 |  | 70,570 |  | 509,168 |  |

| Charge for year | 53,033 |  | 4,259 |  | 82,121 |  |

| Eliminated on disposal | (70,714 | ) | - |  | (70,714 | ) |

| At 30 September 2025 | 184,059 |  | 74,829 |  | 520,575 |  |

| NET BOOK VALUE

| At 30 September 2025 | 177,251 |  | 1,076 |  | 291,283 |  |

| At 30 September 2024 | 173,829 |  | 5,335 |  | 295,441 |  |

DIAMOND BUSINESS INTERIORS LTD (REGISTERED NUMBER: 03439053) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 September 2025

5. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Work-in-progress | 47,193 |  | 77,612 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 517,801 |  | 793,081 |  |

| Other debtors | 2,441 |  | 2,441 |  |

| Prepayments | 24,129 |  | 25,905 |  |

544,371 |  | 821,427 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 13,870 |  | - |  |

| Trade creditors | 589,159 |  | 756,776 |  |

| Tax | 106,222 |  | 76,028 |  |

| Social security and other taxes | 13,584 |  | 13,866 |  |

| VAT | 192,299 |  | 42,508 |  |

| Other creditors | 22,259 |  | 88,881 |  |

| Accrued expenses | 308,908 |  | 230,162 |  |

1,246,301 |  | 1,208,221 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 20,805 |  | - |  |

| Directors Loan Account | 3,670 |  | 152,635 |  |

24,475 |  | 152,635 |  |

9. | FINANCIAL INSTRUMENTS

|  | 2023 |  | 2022 |  |

| £ |  | £ |  |

| Carrying amount of financial assets |  |

| Instruments measured at fair value through profit and loss |  | - |  | 34,156 |  |