REGISTERED NUMBER: 07795735 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Dent Diamond Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DIRECTORS:

C Honeybun

Mrs C L Honeybun

REGISTERED OFFICE:

The Old Dryer

Hinton Business Park

Tarrant Hinton

Blandford

Dorset

DT11 8JF

REGISTERED NUMBER:

07795735 (England and Wales)

ACCOUNTANTS:

KingsBere Accountants Limited

The Old Dryer

Hinton Business Park

Tarrant Hinton

Blandford Forum

Dorset

DT11 8JF

FIXED ASSETS

Intangible assets

4

3,000

3,500

Tangible assets

5

16,528

21,892

19,528

25,392

CURRENT ASSETS

Debtors

6

6,071

4,728

Cash at bank

21,144

24,978

27,215

29,706

CREDITORS

Amounts falling due within one year

7

37,997

45,764

NET CURRENT LIABILITIES

(10,782

)

(16,058

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,746

9,334

PROVISIONS FOR LIABILITIES

3,064

4,067

NET ASSETS

5,682

5,267

CAPITAL AND RESERVES

Called up share capital

8

115

115

Retained earnings

9

5,567

5,152

SHAREHOLDERS' FUNDS

5,682

5,267

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 5 June 2026 and were signed on its behalf by:

C Honeybun - Director

Mrs C L Honeybun - Director

1.	STATUTORY INFORMATION

Dent Diamond 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.

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 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,000

AMORTISATION

At 1 January 2025

6,500

Amortisation for year

500

At 31 December 2025

7,000

NET BOOK VALUE

At 31 December 2025

3,000

At 31 December 2024

3,500

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

11,191

44,738

40,382

11,432

107,743

Additions

-

550

-

-

550

At 31 December 2025

11,191

45,288

40,382

11,432

108,293

DEPRECIATION

At 1 January 2025

9,054

35,221

31,129

10,447

85,851

Charge for year

535

2,517

2,313

549

5,914

At 31 December 2025

9,589

37,738

33,442

10,996

91,765

NET BOOK VALUE

At 31 December 2025

1,602

7,550

6,940

436

16,528

At 31 December 2024

2,137

9,517

9,253

985

21,892

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

6,071

4,728

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

1

Taxation and social security

12,621

7,637

Other creditors

25,376

38,126

37,997

45,764

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

115

Ordinary

£1

115

115

9.

RESERVES

Retained

earnings

£

At 1 January 2025

5,152

Profit for the year

34,915

Dividends

(34,500

)

At 31 December 2025

5,567