DIAMOND & WATCHES CO LTD

Company Registration Number:
07899704 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

DIAMOND & WATCHES CO LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

DIAMOND & WATCHES CO LTD

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 53,041 70,721
Tangible assets: 4 34,140 42,674
Total fixed assets: 87,181 113,395
Current assets
Stocks: 2,870,009 2,104,810
Debtors: 5 61,277 61,277
Cash at bank and in hand: 133,926 778,835
Total current assets: 3,065,212 2,944,922
Creditors: amounts falling due within one year:   (2,333,039) (2,522,988)
Net current assets (liabilities): 732,173 421,934
Total assets less current liabilities: 819,354 535,329
Creditors: amounts falling due after more than one year:   (300,704) (6,777)
Total net assets (liabilities): 518,650 528,552
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 518,649 528,551
Shareholders funds: 518,650 528,552

The notes form part of these financial statements

DIAMOND & WATCHES CO LTD

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 October 2026
and signed on behalf of the board by:

Name: Mr Ugur Guccuk
Status: Director

The notes form part of these financial statements

DIAMOND & WATCHES CO LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

DIAMOND & WATCHES CO LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 4 3

DIAMOND & WATCHES CO LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Intangible Assets

Total
Cost £
At 01 February 2025 158,501
At 31 January 2026 158,501
Amortisation
At 01 February 2025 87,780
Charge for year 17,680
At 31 January 2026 105,460
Net book value
At 31 January 2026 53,041
At 31 January 2025 70,721

DIAMOND & WATCHES CO LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Tangible Assets

Total
Cost £
At 01 February 2025 77,885
At 31 January 2026 77,885
Depreciation
At 01 February 2025 35,211
Charge for year 8,534
At 31 January 2026 43,745
Net book value
At 31 January 2026 34,140
At 31 January 2025 42,674

DIAMOND & WATCHES CO LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 61,277 61,277