Diamond Green Energy Ltd


Directors	Ian John Simm
	Louise Rosemary Simm


Registered Address	Unit 4 Apex Centre
	Speedfields Park
	Fareham
	PO14 1TP


Registered Number	07512244 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	30 Jun 2026		28 Feb 2025
		£	£	£	£
Fixed assets
Intangible assets	3		7,225		12,025
Tangible assets	4		31,569		35,998
			38,794		48,023
Current assets
Stocks		135,000		177,000
Debtors		1,045,597		495,867
Cash at bank and on hand		79,253		32,237
		1,259,850		705,104
Creditors amounts falling due within one year		(787,500)		(595,234)
Net current assets (liabilities)			472,350		109,870
Total assets less current liabilities			511,144		157,893
Creditors amounts falling due after one year			(387,738)		(155,387)
Provisions for liabilities			(7,101)		(9,124)
Net assets			116,305		(6,618)
Capital and reserves
Called up share capital			100		100
Profit and loss account			116,205		(6,718)
Shareholders' funds			116,305		(6,618)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2026, and are signed on its behalf by:

Ian John Simm
Director

Louise Rosemary Simm
Director

Registered Company No. 07512244

Diamond Green Energy Ltd

Notes to the Financial Statements
for the period ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	-	5
Fixtures and fittings	-	5
Office Equipment	20	-

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	17		17

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 March 25	18,000
	At 30 June 26	18,000
	Amortisation and impairment
	At 01 March 25	5,975
	Charge for year	4,800
	At 30 June 26	10,775
	Net book value
	At 30 June 26	7,225
	At 28 February 25	12,025

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 25	59,275
	Additions	7,903
	At 30 June 26	67,178
	Depreciation and impairment
	At 01 March 25	23,276
	Charge for year	12,333
	At 30 June 26	35,608
	Net book value
	At 30 June 26	31,569
	At 28 February 25	35,998

5.	Other commitments
	The company had total guarantees contingencies and commitments at the year end of £119,607 (2025 £217,357).

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Ian John Simm	47,421	35,667	43,651	39,437
Louise Rosemary Simm	47,422	35,667	43,651	39,438
	94,843	71,334	87,302	78,875


	Official rate of interest has been charged