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REGISTERED NUMBER: 09967862 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

MS DIVA LIMITED

MS DIVA LIMITED (REGISTERED NUMBER: 09967862)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2024




Page

Company information 1

Statement of financial position 2

Notes to the financial statements 4


MS DIVA LIMITED

COMPANY INFORMATION
For The Year Ended 31 January 2024







Director: Mrs H Omer





Registered office: 32-34 Station Close
Potters Bar
Hertfordshire
EN6 1TL





Business address: 77 High Street
Potters Bar
Hertfordshire
EN6 5AS





Registered number: 09967862 (England and Wales)





Accountants: JOHN ALEXANDER LIMITED
Chartered Certified Accountants &
Statutory Auditor
Unit 2, 32-34 Station Close
Potters Bar
Hertfordshire
EN6 1TL

MS DIVA LIMITED (REGISTERED NUMBER: 09967862)

STATEMENT OF FINANCIAL POSITION
31 January 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 12,089 16,119

Current assets
Stocks 5 130 189
Debtors 6 4,500 9,500
4,630 9,689
Creditors
Amounts falling due within one year 7 34,728 41,568
Net current liabilities (30,098 ) (31,879 )
Total assets less current liabilities (18,009 ) (15,760 )

Creditors
Amounts falling due after more than one
year

8

25,879

30,020
Net liabilities (43,888 ) (45,780 )

Capital and reserves
Called up share capital 100 100
Retained earnings (43,988 ) (45,880 )
(43,888 ) (45,780 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

MS DIVA LIMITED (REGISTERED NUMBER: 09967862)

STATEMENT OF FINANCIAL POSITION - continued
31 January 2024


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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 February 2024 and were signed by:





Mrs H Omer - Director


MS DIVA LIMITED (REGISTERED NUMBER: 09967862)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2024

1. Statutory information

Ms Diva 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

MS DIVA LIMITED (REGISTERED NUMBER: 09967862)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2024

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 February 2023
and 31 January 2024 2,500 32,667 35,167
Depreciation
At 1 February 2023 1,375 17,673 19,048
Charge for year 281 3,749 4,030
At 31 January 2024 1,656 21,422 23,078
Net book value
At 31 January 2024 844 11,245 12,089
At 31 January 2023 1,125 14,994 16,119

5. Stocks
2024 2023
£    £   
Stocks 130 189

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Staff loans 4,500 9,500

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 19,715 22,802
Trade creditors 1,565 444
Taxation and social security 13,448 18,322
34,728 41,568

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Other creditors 25,879 30,020