Company registration number: 05748580
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Diagem Trading Limited
Pages for filing with the Registrar
Company registration number: 05748580
Diagem Trading Limited
Balance sheet
as at 31 December 2025
2025 2024
£ £ £ £
Current assets
Debtors 8,050,789 8,275,048
8,050,789 8,275,048
Net current assets 8,050,789 8,275,048
Creditors: Amounts falling due after more than one year
(16,271,011) (16,714,903)
NET LIABILITIES (8,220,222) (8,439,855)
Capital and reserves
Called up share capital 1 1
Profit and loss account (8,220,223) (8,439,856)
TOTAL EQUITY (8,220,222) (8,439,855)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 22 September 2026 and signed on its behalf by:
Mr M Cowin, Director
22 September 2026
1
Diagem Trading Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Diagem Trading Limited is a private company registered in England and Wales. Its registered number is 05748580. The company is limited by shares. Its registered office is Third Floor, 95 The Promenade, Gloucestershire, GL50 1HH.
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 historic cost convention.
Going concern
The Company incurred a loss of US$451 thousand for the year ended 31 December 2025 and as of that date the Company’s liabilities exceeded its assets by US$11.058 thousand. The Company is dependent upon the continuing financial support of its parent company. The parent company has indicated its intention to continue providing such financial assistance to the Company to enable it to continue as a going concern and to meet its obligations as they fall due. Support shall continue to be provided for a period of not. less than twelve months from the date that the audit report is signed for the year ended 31 December 2025 financial statements.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
2