Blue Diamond Hygiene Supplies Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07537706

Blue Diamond Hygiene Supplies Ltd

Filleted Unaudited Financial Statements

31 December 2025

Blue Diamond Hygiene Supplies Ltd

Financial Statements

Year ended 31 December 2025

Contents	Page

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Blue Diamond Hygiene Supplies Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Blue Diamond Hygiene Supplies Ltd

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Diamond Hygiene Supplies Ltd for the year ended 31 December 2025, which comprise the 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Blue Diamond Hygiene Supplies Ltd, as a body, in accordance with the terms of our engagement letter dated 21 February 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Diamond Hygiene Supplies Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Diamond Hygiene Supplies Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blue Diamond Hygiene Supplies Ltd 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 loss of Blue Diamond Hygiene Supplies Ltd. You consider that Blue Diamond Hygiene Supplies Ltd 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 Blue Diamond Hygiene Supplies Ltd. 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.

HEBBLETHWAITES Chartered accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

28 August 2026

Blue Diamond Hygiene Supplies Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	–	401,315

Current assets

Debtors	5	15,688	–
Cash at bank and in hand		–	100
		--------	----
		15,688	100

Creditors: amounts falling due within one year	6	15,688	35,256
		--------	--------
Net current liabilities		–	35,156
		----	---------
Total assets less current liabilities		–	366,159
		----	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 100)	366,059
	----	---------
Shareholders funds	–	366,159
	----	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr L Armstrong

Director

Company registration number: 07537706

Blue Diamond Hygiene Supplies Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Whitehall Point, Whitehall Road, Leeds, West Yorkshire, LS12 4RZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The directors have considered the appropriateness of the going concern basis in preparing the financial statements. The company ceased trading on 31 December 2025 and has no intention of recommencing trading activities. Accordingly, the directors do not consider it appropriate to prepare the financial statements on a going concern basis. The financial statements have therefore been prepared on a basis other than going concern. Assets are stated at their estimated realisable values and liabilities are stated at the amounts expected to be settled. Adjustments have been made to reflect the non-going-concern basis of preparation to include the review and valuation of investments and other assets where applicable. The directors have assessed the company's ability to meet its obligations during the period required to complete the orderly wind-down of its affairs. The company's sole creditor is a connected company which has confirmed its continued financial support and has no intention of demanding repayment of amounts due until the company has sufficient funds to settle its liabilities. Accordingly, the directors are satisfied that the company will have adequate resources to meet its obligations as they fall due and to complete the orderly wind-down of its affairs.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Investments

Investments represents the company's capital account investment in the Blu partnership and is stated at cost of capital as adjusted for allocated profits or losses and drawings and capital introduced during the period.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025	401,315
Profit share	( 96,190)
	---------
At 31 December 2025	305,125
	---------
Impairment
At 1 January 2025	–
Impairment losses	305,125
	---------
At 31 December 2025	305,125
	---------

Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	401,315
	---------

Investments represents the company's capital account investment in the Blu partnership. The partnership ceased to trade during the year, as such has been fully impaired.

5. Debtors

	2025	2024
	£	£
Other debtors	15,688	–
	--------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	–	33,500
Other creditors	15,688	1,756
	--------	--------
	15,688	35,256
	--------	--------