Company registration number 04051284 (England and Wales)
DIAMOND CARE (2000) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
DIAMOND CARE (2000) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
DIAMOND CARE (2000) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
64,947
55,867
Investments
5
100
-
0
65,047
55,867
Current assets
Stocks
1,200
1,200
Debtors
6
1,144,180
926,006
Cash at bank and in hand
153,871
337,964
1,299,251
1,265,170
Creditors: amounts falling due within one year
7
(121,798)
(121,213)
Net current assets
1,177,453
1,143,957
Total assets less current liabilities
1,242,500
1,199,824
Creditors: amounts falling due after more than one year
8
(91,098)
(119,682)
Provisions for liabilities
(13,456)
(9,797)
Net assets
1,137,946
1,070,345
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,137,846
1,070,245
Total equity
1,137,946
1,070,345
DIAMOND CARE (2000) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mrs J Measures
Mr G Measures
Director
Director
Company registration number 04051284 (England and Wales)
DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Diamond Care (2000) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moorgate House, King Street, Newton Abbot, United Kingdom, TQ12 2LG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

1.4
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 land and buildings
10% reducing balance
Fixtures and fittings
20% reducing balance
Motor vehicles
25% reducing balance

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

DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

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

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
21
34
DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
441,660
Disposals
(43,636)
At 31 October 2025
398,024
Amortisation and impairment
At 1 November 2024
441,660
Disposals
(43,636)
At 31 October 2025
398,024
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
37,752
200,812
52,814
291,378
Additions
-
0
23,869
-
0
23,869
At 31 October 2025
37,752
224,681
52,814
315,247
Depreciation and impairment
At 1 November 2024
31,169
175,215
29,127
235,511
Depreciation charged in the year
1,646
7,221
5,922
14,789
At 31 October 2025
32,815
182,436
35,049
250,300
Carrying amount
At 31 October 2025
4,937
42,245
17,765
64,947
At 31 October 2024
6,583
25,597
23,687
55,867
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
-
0
DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 November 2024
-
Additions
100
At 31 October 2025
100
Carrying amount
At 31 October 2025
100
At 31 October 2024
-
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,876
2,792
Amounts owed by group undertakings
956,769
49,510
Other debtors
176,535
873,704
1,144,180
926,006
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
27,335
28,995
Trade creditors
16,439
19,949
Corporation tax
6,322
14,905
Other taxation and social security
8,502
9,083
Other creditors
63,200
48,281
121,798
121,213
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
91,098
119,682

Freehold land and buildings with a carrying amount of £641,674 (2024 - £641,674) and held by Diamond Care Property Holdings have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.

DIAMOND CARE (2000) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
5,801
-
0
10
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
756,869
49,510
Other related parties
-
641,302
Entities over which the entity has control, joint control or significant influence
199,900
-
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors Loan Account
3.75
54,020
89,480
1,357
(165,241)
(20,384)
54,020
89,480
1,357
(165,241)
(20,384)

Interest is charged on the above amounts at the rate set by HMRC and there is no fixed date for repayment.

2025-10-31 2024-11-01 false false false 16 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs J Measures Mr G Measures 04051284 2024-11-01 2025-10-31 04051284 2025-10-31 04051284 2024-10-31 04051284 core:LandBuildings 2025-10-31 04051284 core:FurnitureFittings 2025-10-31 04051284 core:MotorVehicles 2025-10-31 04051284 core:LandBuildings 2024-10-31 04051284 core:FurnitureFittings 2024-10-31 04051284 core:MotorVehicles 2024-10-31 04051284 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 04051284 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 04051284 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 04051284 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 04051284 core:CurrentFinancialInstruments 2025-10-31 04051284 core:CurrentFinancialInstruments 2024-10-31 04051284 core:ShareCapital 2025-10-31 04051284 core:ShareCapital 2024-10-31 04051284 core:RetainedEarningsAccumulatedLosses 2025-10-31 04051284 core:RetainedEarningsAccumulatedLosses 2024-10-31 04051284 bus:Director1 2024-11-01 2025-10-31 04051284 bus:Director2 2024-11-01 2025-10-31 04051284 core:Goodwill 2024-11-01 2025-10-31 04051284 core:LandBuildings core:LongLeaseholdAssets 2024-11-01 2025-10-31 04051284 core:FurnitureFittings 2024-11-01 2025-10-31 04051284 core:MotorVehicles 2024-11-01 2025-10-31 04051284 2023-11-01 2024-10-31 04051284 core:NetGoodwill 2024-10-31 04051284 core:NetGoodwill 2025-10-31 04051284 core:NetGoodwill 2024-11-01 2025-10-31 04051284 core:NetGoodwill 2024-10-31 04051284 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-10-31 04051284 core:FurnitureFittings 2024-10-31 04051284 core:MotorVehicles 2024-10-31 04051284 2024-10-31 04051284 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-10-31 04051284 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 04051284 core:Non-currentFinancialInstruments 2025-10-31 04051284 core:Non-currentFinancialInstruments 2024-10-31 04051284 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04051284 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04051284 bus:FRS102 2024-11-01 2025-10-31 04051284 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 04051284 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP