REGISTERED NUMBER: 02667112 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Diamond Print Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr R M Brent

Mr W L Elliott

Mr R Gard

Mr L D Kirk

REGISTERED OFFICE:

7 The Arena

Mollison Avenue

Enfield

Middlesex

EN3 7NL

REGISTERED NUMBER:

02667112 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

1,800,706

1,998,502

CURRENT ASSETS

Debtors

5

720,115

794,844

Cash at bank

21,731

1,841

741,846

796,685

CREDITORS

Amounts falling due within one year

6

1,029,882

988,620

NET CURRENT LIABILITIES

(288,036

)

(191,935

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,512,670

1,806,567

CREDITORS

Amounts falling due after more than one year

7

(1,085,203

)

(1,283,387

)

PROVISIONS FOR LIABILITIES

(341,974

)

(477,469

)

NET ASSETS

85,493

45,711

CAPITAL AND RESERVES

Called up share capital

3,628

3,628

Capital redemption reserve

14,372

14,372

Retained earnings

67,493

27,711

85,493

45,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 26 August 2026 and were signed on its behalf by:

Mr R M Brent - Director

1.	STATUTORY INFORMATION

Diamond Print Services Limited 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.

Changes in accounting policies

During the year, the company reviewed the estimated useful economic life of its plant and machinery. Following this review, the annual straight-line depreciation rate was reduced from 8% to 5% to more accurately reflect the revised useful life and expected pattern of consumption of these assets.

In accordance with accounting standards, this change has been treated as a change in accounting estimate and applied prospectively

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Improvements to property

-

10% on cost

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 May 2025

28,514

40,130

3,853,574

Additions

-

-

-

Disposals

-

-

(59,500

)

At 30 April 2026

28,514

40,130

3,794,074

DEPRECIATION

At 1 May 2025

12,198

40,130

1,916,409

Charge for year

1,901

-

146,272

Eliminated on disposal

-

-

(20,755

)

At 30 April 2026

14,099

40,130

2,041,926

NET BOOK VALUE

At 30 April 2026

14,415

-

1,752,148

At 30 April 2025

16,316

-

1,937,165

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

27,172

78,500

11,477

4,039,367

Additions

-

-

845

845

Disposals

-

-

-

(59,500

)

At 30 April 2026

27,172

78,500

12,322

3,980,712

DEPRECIATION

At 1 May 2025

27,172

34,344

10,612

2,040,865

Charge for year

-

11,039

684

159,896

Eliminated on disposal

-

-

-

(20,755

)

At 30 April 2026

27,172

45,383

11,296

2,180,006

NET BOOK VALUE

At 30 April 2026

-

33,117

1,026

1,800,706

At 30 April 2025

-

44,156

865

1,998,502

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

2,097,681

78,500

2,176,181

Disposals

(25,000

)

-

(25,000

)

At 30 April 2026

2,072,681

78,500

2,151,181

DEPRECIATION

At 1 May 2025

919,196

34,344

953,540

Charge for year

65,634

11,039

76,673

Eliminated on disposal

(16,500

)

-

(16,500

)

At 30 April 2026

968,330

45,383

1,013,713

NET BOOK VALUE

At 30 April 2026

1,104,351

33,117

1,137,468

At 30 April 2025

1,178,485

44,156

1,222,641

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

485,464

560,444

Other debtors

234,651

234,400

720,115

794,844

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

369,794

410,795

Trade creditors

379,038

335,120

Taxation and social security

109,276

167,608

Other creditors

171,774

75,097

1,029,882

988,620

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

1,085,203

1,283,387

8.	RELATED PARTY DISCLOSURES

The director Mr R M Brent is considered to be the key management personnel.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Diamond Print Services Limited for the year ended 30 April 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Diamond Print Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Diamond Print Services Limited and state those matters that we have agreed to state to the Board of Directors of Diamond Print Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Diamond Print Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Diamond Print Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Diamond Print Services Limited. You consider that Diamond Print Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Diamond Print Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

Date: .............................................