Company registration number:
SC838832
Duffy's Diamonds Ltd
Unaudited filleted financial statements
28 February 2026
Duffy's Diamonds Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Duffy's Diamonds Ltd
Directors and other information
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Directors |
Lauryn Duffy |
(Appointed 24 February 2025) |
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Company number |
SC838832 |
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Registered office |
119 Dunbeath Drive |
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Glenrothes |
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Fife |
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KY7 4PL |
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Accountants |
Paterson Boyd & Co |
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Chartered Certified Accountants |
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18 North Street |
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Glenrothes |
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Fife |
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KY7 5NA |
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Duffy's Diamonds Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Duffy's Diamonds Ltd
Period ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Duffy's Diamonds Ltd for the period ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Duffy's Diamonds Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Duffy's Diamonds Ltd and state those matters that we have agreed to state to the board of directors of Duffy's Diamonds Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Duffy's Diamonds Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Duffy's Diamonds 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 profit of Duffy's Diamonds Ltd. You consider that Duffy's Diamonds Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of Duffy's Diamonds 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.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
29 October 2026
Duffy's Diamonds Ltd
Statement of financial position
28 February 2026
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28/02/26 |
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£ |
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Fixed assets |
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70 |
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_______ |
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Current assets |
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12,456 |
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Creditors: amounts falling due within one year |
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(
3,306) |
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_______ |
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Net current assets |
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9,150 |
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_______ |
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Total assets less current liabilities |
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9,220 |
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Accruals and deferred income |
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(
1,917) |
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_______ |
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Net assets |
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7,303 |
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Capital and reserves |
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7,303 |
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_______ |
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Notes to the financial statements
Duffy's Diamonds Ltd
Period ended 28 February 2026
1.
Employee numbers
The average number of persons employed by the company during the period amounted to
3
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
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The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
29 October 2026
, and are signed on behalf of the board by:
Lauryn Duffy
Director
Company registration number:
SC838832
The company is a private company limited by shares, registered in Scotland.