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Registered Number: 15516950
England and Wales
THE DIAMOND GROWING COMPANY LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

The Diamond Growing Company Ltd Contents Page For the year ended 31 March 2026
Company Information | 1
Statement of Financial Position | 2

The Diamond Growing Company Ltd Company Information For the year ended 31 March 2026
Directors | Richard Bodkin Phil Taylor Christopher Wort
Registered Number | 15516950
Registered Office | 14 Boot Lane Harwell Didcot OX11 0FS
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
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The Diamond Growing Company Ltd Statement of Financial Position As at 31 March 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 10,990 |  |  | 9,375
Current assets |  | 105,637 |  |  | 279,255 |
Prepayments and accrued income |  | - |  |  | 749 |
Creditors: amount falling due within one year |  | (9,955) |  |  | (18,103) |
Net current assets |  |  | 95,682 |  |  | 261,901
Total assets less current liabilities |  |  | 106,672 |  |  | 271,276
Net assets |  |  | 106,672 |  |  | 271,276
Capital and reserves |  |  | 106,672 |  |  | 271,276
NOTES TO THE ACCOUNTS General Information The Diamond Growing Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 15516950, registration address 14 Boot Lane, Harwell, Didcot, OX11 0FS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2025 | 10,000 |  | 10,000
Additions | 5,000 |  | 5,000
Disposals | - |  | -
At 31 March 2026 | 15,000 |  | 15,000
Depreciation
At 01 April 2025 | 625 |  | 625
Charge for year | 3,385 |  | 3,385
On disposals | - |  | -
At 31 March 2026 | 4,010 |  | 4,010
Net book values
Closing balance as at 31 March 2026 | 10,990 |  | 10,990
Opening balance as at 01 April 2025 | 9,375 |  | 9,375
3. | Average number of employees Average number of employees during the year was 5 (2025 : 3).
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. These accounts have been prepared in accordance with the micro-entity provisions 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 23 July 2026 and were signed on its behalf by:
-------------------------------- Richard Bodkin Director
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