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# DIAMOND JEWELRY UNITED LIMITED

## Company Registration Number:
07461485 (England and Wales)

## Unaudited abridged accounts for the year ended 30 December 2025

## Period of accounts

## Start date: 31 December 2024

## End date: 30 December 2025

# DIAMOND JEWELRY UNITED LIMITED

## Contents of the Financial Statements

for the Period Ended 30 December 2025

Balance sheet |
Notes |

# DIAMOND JEWELRY UNITED LIMITED

## Balance sheet

As at 30 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 3,280 | 4,374
Investments: | 4 | 72,000 | 72,000
Total fixed assets: |  | 75,280 | 76,374
Current assets
Stocks: |  | 212,131 | 186,856
Debtors: |  | 24,152 | 24,152
Cash at bank and in hand: |  | 117,821 | 137,885
Total current assets: |  | 354,104 | 348,893
Creditors: amounts falling due within one year: |  | (424,834) | (367,062)
Net current assets (liabilities): |  | (70,730) | (18,169)
Total assets less current liabilities: |  | 4,550 | 58,205
Creditors: amounts falling due after more than one year: |  | (4,369) | (14,609)
Total net assets (liabilities): |  | 181 | 43,596
Capital and reserves
Called up share capital: |  | 100 | 100
Revaluation reserve: | 5 | 42,000 | 42,000
Profit and loss account: |  | (41,919) | 1,496
Shareholders funds: |  | 181 | 43,596

The notes form part of these financial statements

# DIAMOND JEWELRY UNITED LIMITED

## Balance sheet statements

For the year ending 30 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 24 August 2026
and signed on behalf of the board by:

Name: Steven Grunhut
Status: Director

The notes form part of these financial statements

# DIAMOND JEWELRY UNITED LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

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. The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

## Tangible fixed assets and depreciation policy

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: Fixtures, fittings & equipment 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 JEWELRY UNITED LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 5 | 5

# DIAMOND JEWELRY UNITED LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 31 December 2024 | 31,302
At 30 December 2025 | 31,302
Depreciation |
At 31 December 2024 | 26,928
Charge for year | 1,094
At 30 December 2025 | 28,022
Net book value |
At 30 December 2025 | 3,280
At 30 December 2024 | 4,374

# DIAMOND JEWELRY UNITED LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2025

## 4. Fixed investments

Fixed assets investments is valued at market value at the date of balance sheet.

# DIAMOND JEWELRY UNITED LIMITED

## Notes to the Financial Statements

for the Period Ended 30 December 2025

## 5. Revaluation reserve

| 2025
--- | ---
| £
Balance at 31 December 2024 | 42,000
Surplus or deficit after revaluation | 0
Balance at 30 December 2025 | 42,000