REGISTERED NUMBER: 06704400 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DIAMOND SERVICES (EA) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I D Ames

M Barmby

REGISTERED OFFICE:

21b Bessemer Road

Bowthorpe

Norwich

Norfolk

NR4 6DQ

REGISTERED NUMBER:

06704400 (England and Wales)

ACCOUNTANTS:

Streets Hackett Griffey LLP

Accountants & Business Advisers

31 High Street

Haverhill

Suffolk

CB9 8AD

FIXED ASSETS

Tangible assets

4

355,870

363,819

CURRENT ASSETS

Debtors

5

113,266

203,846

Cash at bank

88,313

20,423

201,579

224,269

CREDITORS

Amounts falling due within one year

6

127,193

189,257

NET CURRENT ASSETS

74,386

35,012

TOTAL ASSETS LESS CURRENT LIABILITIES

430,256

398,831

CREDITORS

Amounts falling due after more than one year

7

(107,844

)

(119,607

)

PROVISIONS FOR LIABILITIES

(5,360

)

(7,347

)

NET ASSETS

317,052

271,877

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

316,952

271,777

317,052

271,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 July 2026 and were signed on its behalf by:

M Barmby - Director

1.	STATUTORY INFORMATION

Diamond Services (EA) 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

334,430

59,839

394,269

Additions

-

582

582

Disposals

-

(4,914

)

(4,914

)

At 31 March 2026

334,430

55,507

389,937

DEPRECIATION

At 1 April 2025

-

30,450

30,450

Charge for year

-

7,070

7,070

Eliminated on disposal

-

(3,453

)

(3,453

)

At 31 March 2026

-

34,067

34,067

NET BOOK VALUE

At 31 March 2026

334,430

21,440

355,870

At 31 March 2025

334,430

29,389

363,819

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

106,251

200,154

Other debtors

7,015

3,692

113,266

203,846

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

14,500

14,500

Trade creditors

51,743

109,705

Taxation and social security

52,575

30,474

Other creditors

8,375

34,578

127,193

189,257

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

107,844

119,607

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

49,844

61,607