PTP Accounts Production v24.1.4.33 11728650 director 1.1.23 31.12.23 31.12.23 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh117286502022-12-31117286502023-12-31117286502023-01-012023-12-31117286502021-12-31117286502022-01-012022-12-31117286502022-12-3111728650ns15:EnglandWales2023-01-012023-12-3111728650ns14:PoundSterling2023-01-012023-12-3111728650ns10:Director12023-01-012023-12-3111728650ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3111728650ns10:SmallEntities2023-01-012023-12-3111728650ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3111728650ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3111728650ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111728650ns10:FullAccounts2023-01-012023-12-311172865012023-01-012023-12-3111728650ns10:OrdinaryShareClass12023-01-012023-12-3111728650ns10:OrdinaryShareClass22023-01-012023-12-3111728650ns10:RegisteredOffice2023-01-012023-12-3111728650ns5:CurrentFinancialInstruments2023-12-3111728650ns5:CurrentFinancialInstruments2022-12-3111728650ns5:Non-currentFinancialInstruments2023-12-3111728650ns5:Non-currentFinancialInstruments2022-12-3111728650ns5:ShareCapital2023-12-3111728650ns5:ShareCapital2022-12-3111728650ns5:RetainedEarningsAccumulatedLosses2023-12-3111728650ns5:RetainedEarningsAccumulatedLosses2022-12-3111728650ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111728650ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-01-012023-12-3111728650ns5:ShortLeaseholdAssetsns5:LandBuildings2023-01-012023-12-3111728650ns5:FurnitureFittings2023-01-012023-12-3111728650ns5:MotorVehicles2023-01-012023-12-3111728650ns5:ComputerEquipment2023-01-012023-12-3111728650ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3111728650ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-12-3111728650ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3111728650ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3111728650ns5:PlantMachinery2022-12-3111728650ns5:FurnitureFittings2022-12-3111728650ns5:PlantMachinery2023-01-012023-12-3111728650ns5:ShortLeaseholdAssetsns5:LandBuildings2023-12-3111728650ns5:PlantMachinery2023-12-3111728650ns5:FurnitureFittings2023-12-3111728650ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3111728650ns5:PlantMachinery2022-12-3111728650ns5:FurnitureFittings2022-12-3111728650ns5:MotorVehicles2022-12-3111728650ns5:ComputerEquipment2022-12-3111728650ns5:MotorVehicles2023-12-3111728650ns5:ComputerEquipment2023-12-3111728650ns5:MotorVehicles2022-12-3111728650ns5:ComputerEquipment2022-12-3111728650ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3111728650ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3111728650ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-12-3111728650ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3111728650ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3111728650ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3111728650ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3111728650ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-12-3111728650ns10:OrdinaryShareClass12023-12-3111728650ns10:OrdinaryShareClass22023-12-31
REGISTERED NUMBER: 11728650 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DIVINE CEREMONY LIMITED

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIVINE CEREMONY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Ms D C Ryding





REGISTERED OFFICE: 127 Bishop Road
Bishopston
Bristol
BS7 8LX





BUSINESS ADDRESS: Ground Floor
2 Zetland Road
Redland
Bristol
Avon
BS6 7AE





REGISTERED NUMBER: 11728650 (England and Wales)





ACCOUNTANTS: Gordon Wood Scott & Partners Limited
Chartered Accountants
Dean House
94 Whiteladies Road
Clifton
Bristol
BS8 2QX

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 2,415
Tangible assets 5 55,508 65,508
55,508 67,923

CURRENT ASSETS
Debtors 6 20,994 18,993
Cash at bank 75,106 63,778
96,100 82,771
CREDITORS
Amounts falling due within one year 7 (127,777 ) (136,977 )
NET CURRENT LIABILITIES (31,677 ) (54,206 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,831

13,717

CREDITORS
Amounts falling due after more than one
year

8

(14,969

)

(22,802

)

PROVISIONS FOR LIABILITIES (3,699 ) -
NET ASSETS/(LIABILITIES) 5,163 (9,085 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 5,063 (9,185 )
SHAREHOLDERS' FUNDS 5,163 (9,085 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

BALANCE SHEET - continued
31 DECEMBER 2023


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 17 July 2024 and were signed by:





Ms D C Ryding - Director


DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Divine Ceremony 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.

The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The director who is the principal lender to the company has confirmed that she is both willing and able to continue to extend finance to the company for a period of at least 12 months from the date of signature of these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts. This is usually when the ceremony takes place.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Branding costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - over the term of the lease
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Short term debtors are measured at transaction price less any impairment.

Short term creditors are measured at transaction price.

Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Other financial liabilities, including borrowings are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yield basis.


DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2022 - 2 ) .

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. INTANGIBLE FIXED ASSETS
Branding
costs
£   
COST
At 1 January 2023
and 31 December 2023 12,075
AMORTISATION
At 1 January 2023 9,660
Amortisation for year 2,415
At 31 December 2023 12,075
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 2,415

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Short Plant and and
leasehold machinery equipment
£    £    £   
COST
At 1 January 2023 36,254 27,108 789
Additions - 679 2,253
At 31 December 2023 36,254 27,787 3,042
DEPRECIATION
At 1 January 2023 13,310 16,917 394
Charge for year 3,769 2,562 529
At 31 December 2023 17,079 19,479 923
NET BOOK VALUE
At 31 December 2023 19,175 8,308 2,119
At 31 December 2022 22,944 10,191 395

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 48,714 4,858 117,723
Additions - 1,989 4,921
At 31 December 2023 48,714 6,847 122,644
DEPRECIATION
At 1 January 2023 19,068 2,526 52,215
Charge for year 7,412 649 14,921
At 31 December 2023 26,480 3,175 67,136
NET BOOK VALUE
At 31 December 2023 22,234 3,672 55,508
At 31 December 2022 29,646 2,332 65,508

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023
and 31 December 2023 14,495
DEPRECIATION
At 1 January 2023 2,114
Charge for year 1,806
At 31 December 2023 3,920
NET BOOK VALUE
At 31 December 2023 10,575
At 31 December 2022 12,381

6. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 20,446 18,062
Prepayments and accrued income 548 469
20,994 18,531

Amounts falling due after more than one year:
Deferred tax asset - 462

Aggregate amounts 20,994 18,993

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts (see note 9) 5,934 5,934
Hire purchase contracts 1,899 1,899
Trade creditors 7,678 9,919
Social security and other taxes 1,093 1,200
Pension costs 177 -
Directors' current accounts 73,233 84,003
Accruals and deferred income 37,763 34,022
127,777 136,977

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans (see note 9) 10,380 16,314
Hire purchase contracts 4,589 6,488
14,969 22,802

9. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,934 5,934

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,380 16,314

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
50 Ordinary A 1 50 50
50 Ordinary B 1 50 50
100 100

11. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments that are not included in the balance sheet are £129,815 (2022 - £155,344). The commitments relate to rent payable in future periods up to the expiry date of the related lease.

DIVINE CEREMONY LIMITED (REGISTERED NUMBER: 11728650)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

12. RELATED PARTY DISCLOSURES

At the year end the company owed £73,233 (2022: £84,003) to its director. The loan is interest bearing and repayable on demand.