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Company Registration No. 10427753 (England and Wales)
Diamond Pd Ltd Unaudited accounts for the year ended 30 October 2025
Diamond Pd Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Diamond Pd Ltd Company Information for the year ended 30 October 2025
Director
B Jones
Company Number
10427753 (England and Wales)
Registered Office
14 DOWNLEAZE DOWNEND BRISTOL BS16 6JR ENGLAND
Accountants
Pearson Associates Ltd 31 Meareway Meare Glastonbury BA6 9TY
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Diamond Pd Ltd Statement of financial position as at 30 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
14,115 
18,820 
Current assets
Debtors
5
31,518 
31,916 
Cash at bank and in hand
8,768 
7,536 
40,286 
39,452 
Creditors: amounts falling due within one year
6
(74,235)
(53,200)
Net current liabilities
(33,949)
(13,748)
Total assets less current liabilities
(19,834)
5,072 
Creditors: amounts falling due after more than one year
7
(5,724)
(43,075)
Provisions for liabilities
Deferred tax
(2,822)
(865)
Other provisions
1,650 
- 
(1,172)
(865)
Net liabilities
(26,730)
(38,868)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(26,830)
(38,968)
Shareholders' funds
(26,730)
(38,868)
For the year ending 30 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 July 2026 and were signed on its behalf by
B Jones Director Company Registration No. 10427753
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Diamond Pd Ltd Notes to the Accounts for the year ended 30 October 2025
1
Statutory information
Diamond Pd Ltd is a private company, limited by shares, registered in England and Wales, registration number 10427753. The registered office is 14 DOWNLEAZE, DOWNEND, BRISTOL, BS16 6JR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 31 October 2024
784 
18,500 
19,284 
At 30 October 2025
784 
18,500 
19,284 
Depreciation
At 31 October 2024
464 
- 
464 
Charge for the year
80 
4,625 
4,705 
At 30 October 2025
544 
4,625 
5,169 
Net book value
At 30 October 2025
240 
13,875 
14,115 
At 30 October 2024
320 
18,500 
18,820 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
674 
- 
Trade debtors
26,844 
27,916 
Other debtors
4,000 
4,000 
31,518 
31,916 
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Diamond Pd Ltd Notes to the Accounts for the year ended 30 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
32,019 
45,266 
Trade creditors
(446)
- 
Taxes and social security
34,554 
11,498 
Other creditors
17,105 
6,726 
Loans from directors
(8,997)
(10,290)
74,235 
53,200 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
25,660 
Other creditors
13,000 
- 
Taxes and social security
(7,276)
13,087 
Loans from directors
- 
4,328 
5,724 
43,075 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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