REGISTERED NUMBER: 11772133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DIAMOND (BARROW) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J Chen

Mrs J Huang

REGISTERED OFFICE:

250 Dalton Road

Barrow In Furness

Cumbria

LA14 1PN

REGISTERED NUMBER:

11772133 (England and Wales)

BANKERS:

Lloyds Bank Plc

Westminster House

4 Dean Stanley Street

Swansea

SW1P 3HU

FIXED ASSETS

Tangible assets

4

9,804

14,294

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

19,321

1,464

Cash at bank and in hand

25,603

32,232

49,924

38,696

CREDITORS

Amounts falling due within one year

44,440

30,991

NET CURRENT ASSETS

5,484

7,705

TOTAL ASSETS LESS CURRENT LIABILITIES

15,288

21,999

CAPITAL AND RESERVES

Called up share capital

5

2

2

Retained earnings

15,286

21,997

SHAREHOLDERS' FUNDS

15,288

21,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

Mr J Chen - Director

1.	STATUTORY INFORMATION

Diamond (Barrow) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods and services excluding vat.

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

-

25% on cost

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.

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 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

27,893

Additions

1,800

At 31 January 2026

29,693

DEPRECIATION

At 1 February 2025

13,599

Charge for year

6,290

At 31 January 2026

19,889

NET BOOK VALUE

At 31 January 2026

9,804

At 31 January 2025

14,294

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

2

Ordinary

£1

2

2

6.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Chen and Mrs J Huang.