Diamond Frog Limited - Accounts to registrar (filleted)

DIAMOND FROG LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Huddleston

J W Huddleston

REGISTERED OFFICE:

Station Hotel

122 Harecroft

Wilsden

Bradford

West Yorkshire

BD15 0BP

REGISTERED NUMBER:

06726775 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

5

1,758

2,298

CURRENT ASSETS

Stocks

4,585

5,454

Debtors

6

4,346

4,239

Cash at bank and in hand

2,302

3,648

11,233

13,341

CREDITORS

Amounts falling due within one year

7

10,210

13,062

NET CURRENT ASSETS

1,023

279

TOTAL ASSETS LESS CURRENT LIABILITIES

2,781

2,577

PROVISIONS FOR LIABILITIES

8

334

437

NET ASSETS

2,447

2,140

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

2,347

2,040

SHAREHOLDERS' FUNDS

2,447

2,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mrs L Huddleston - Director

1.	STATUTORY INFORMATION

Diamond Frog 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

10,618

836

11,454

DEPRECIATION

At 1 November 2024

8,878

278

9,156

Charge for year

261

279

540

At 31 October 2025

9,139

557

9,696

NET BOOK VALUE

At 31 October 2025

1,479

279

1,758

At 31 October 2024

1,740

558

2,298

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Other debtors

4,101

4,008

Prepayments

245

231

4,346

4,239

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

671

818

Tax

409

623

Social security and other taxes

117

112

VAT

1,220

2,064

Directors' current accounts

5,109

6,812

Accrued expenses

2,684

2,633

10,210

13,062

Loans from the directors are interest free and repayable on demand.

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

Deferred tax

334

437

Deferred

tax

£

Balance at 1 November 2024

437

Accelerated capital allowances

(103

)

Balance at 31 October 2025

334

The entire provision of deferred tax is relating to accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

100

Ordinary

1

100

10.	ULTIMATE CONTROLLING PARTY

The directors have ultimate control of the company.