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REGISTERED NUMBER: 10492508 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Divamoretti Limited

Divamoretti Limited (Registered number: 10492508)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Divamoretti Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Miss D M P Moretti





SECRETARY:





REGISTERED OFFICE: 37-38 Long Acre
London
WC2E 9JT





REGISTERED NUMBER: 10492508 (England and Wales)





ACCOUNTANTS: InMindful (UK) Ltd
37-38 Long Acre
London
WC2E 9JT

Divamoretti Limited (Registered number: 10492508)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,055 -

CURRENT ASSETS
Debtors 5 129,748 162,783
Cash at bank 340,732 382,915
470,480 545,698
CREDITORS
Amounts falling due within one year 6 30,484 61,587
NET CURRENT ASSETS 439,996 484,111
TOTAL ASSETS LESS CURRENT
LIABILITIES

441,051

484,111

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 8 440,051 483,111
SHAREHOLDERS' FUNDS 441,051 484,111

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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2024 and were signed by:





Miss D M P Moretti - Director


Divamoretti Limited (Registered number: 10492508)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Divamoretti 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.

Office Computer - 33% per annum

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Divamoretti Limited (Registered number: 10492508)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023 1,458
Additions 1,581
At 31 December 2023 3,039
DEPRECIATION
At 1 January 2023 1,458
Charge for year 526
At 31 December 2023 1,984
NET BOOK VALUE
At 31 December 2023 1,055
At 31 December 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 2,403 85,858
Directors' loan accounts 44,892 47,480
VAT 617 531
Prepayments and accrued income 81,076 24,670
Prepayments 760 4,244
129,748 162,783

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,169 18,364
Trade creditors 15,076 12,575
Tax - 21,996
Social security and other taxes 3,652 3,652
Salaries Due - 5,000
Accrued expenses 1,587 -
30,484 61,587

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

Divamoretti Limited (Registered number: 10492508)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. RESERVES
Retained
earnings
£   

At 1 January 2023 483,111
Deficit for the year (12,060 )
Dividends (31,000 )
At 31 December 2023 440,051

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Miss D M P Moretti
Balance outstanding at start of year 47,480 43,125
Amounts advanced - 10,545
Amounts repaid (10,545 ) (6,190 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 36,935 47,480