Diamond D's Cleaning Limited

Diamond D's Cleaning Limited
Statement of Financial Position
As at 30 September 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	1,094	815
		1,094	815
Current assets
Stocks	5	250	250
Debtors	6	16,225	1,704
Cash at bank and in hand		44,059	51,542
		60,534	53,496
Creditors: amount falling due within one year	7	(22,397)	(19,387)
Net current assets		38,137	34,109

Total assets less current liabilities		39,231	34,924
Provisions for liabilities	8	(208)	(154)
Net assets		39,023	34,770

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		38,923	34,670
Shareholders' funds		39,023	34,770

For the year ended 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 26 October 2026 and were signed by:

-------------------------------
Danyelle Hughes
Director

Diamond D's Cleaning Limited
Notes to the Financial Statements
For the year ended 30 September 2026

General Information

Diamond D's Cleaning Limited is a private company, limited by shares, registered in England and Wales, registration number 13612041, registration address 62 Westfield Street, Heckmondwike, West Yorkshire, WF16 9FB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Tangible fixed assets

Tangible fixed assets, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25%/33%/50%

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.

Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

2.	Average number of employees Average number of employees during the period was 12 (2025 : 10).

3.	Financial Commitments, Guarantees and Contingencies Minimum lease payments under non-cancellable operating leases include the following amounts:- Within one year - £5,854 (2025 - £0) Between one and five years - £6,342 (2025 - £0)

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 October 2025	6,404	6,404
Additions	1,149	1,149
Disposals	-	-
At 30 September 2026	7,553	7,553
Depreciation
At 01 October 2025	5,589	5,589
Charge for year	870	870
On disposals	-	-
At 30 September 2026	6,459	6,459
Net book values
Closing balance as at 30 September 2026	1,094	1,094
Opening balance as at 01 October 2025	815	815

Stocks

	2026 £		2025 £
Stocks	250		250
	250		250

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	14,111		1,704
	14,111		1,704

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	2,114		-
	2,114		-

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	16,823	15,204
Other Creditors	5,574	4,183
	22,397	19,387

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	208		154
	208		154

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100