Diamond Flooring UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06095747

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,432		10,664

			5,432		10,664
CURRENT ASSETS
Stocks	5	64,822		204,681
Debtors	6	370,285		410,087
Cash at bank and in hand		69,529		66,631

		504,636		681,399
Creditors: Amounts Falling Due Within One Year	7	(117,283 )		(294,363 )

NET CURRENT ASSETS (LIABILITIES)			387,353		387,036

TOTAL ASSETS LESS CURRENT LIABILITIES			392,785		397,700

NET ASSETS			392,785		397,700

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			391,785		396,700

SHAREHOLDERS' FUNDS			392,785		397,700

Page 1

Page 2

Diamond Flooring UK Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Butcher

Director

10th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Diamond Flooring UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06095747 . The registered office is Unit 1 Wigwam Lane, Hucknall, Nottingham, NG15 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	4	4
Sales, marketing and distribution	2	2

	6	6

Page 3

Page 4

Diamond Flooring UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2025	25,482	70,236	95,718

As at 31 May 2026	25,482	70,236	95,718

Depreciation
As at 1 June 2025	23,976	61,078	85,054
Provided during the period	653	4,579	5,232

As at 31 May 2026	24,629	65,657	90,286

Net Book Value
As at 31 May 2026	853	4,579	5,432

As at 1 June 2025	1,506	9,158	10,664

5. Stocks

	2026	2025
	£	£
Stock	64,822	204,681

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	67,466
Prepayments and accrued income	-	12,964
Other debtors	362,200	282,200
Deferred tax current asset	3,730	2,580
VAT	4,355	44,877

	370,285	410,087

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	73,079
Bank loans and overdrafts	569	27,121
Other taxes and social security	1,290	9,125
Accruals and deferred income	1,500	1,600
Directors' loan accounts	113,924	183,438

	117,283	294,363

Page 4

Page 5

Diamond Flooring UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Ultimate Controlling Party

The company's ultimate controlling party is Mark Butcher by virtue of his ownership of 90% of the issued share capital in the company.