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Company Registration No. 14947234 (England and Wales)
Divergent Solutions Ltd Unaudited accounts for the period from 20 June 2023 to 30 June 2024
Divergent Solutions Ltd Unaudited accounts Contents
Page
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Divergent Solutions Ltd Company Information for the period from 20 June 2023 to 30 June 2024
Directors
Stephanie Child Daniel Grech
Company Number
14947234 (England and Wales)
Registered Office
Cca Sussex Innovation Centre Science Park Square Falmer Brighton BN1 9SB United Kingdom
Accountants
Collective Concepts Accounting Ltd
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Divergent Solutions Ltd for the period from 20 June 2023 to 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Divergent Solutions Ltd for the period from 20 June 2023 to 30 June 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Collective Concepts Accounting Ltd Chartered Certified Accountants 17 January 2024
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Divergent Solutions Ltd Statement of financial position as at 30 June 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
2,412 
Current assets
Debtors
18,278 
Cash at bank and in hand
61,055 
79,333 
Creditors: amounts falling due within one year
(54,696)
Net current assets
24,637 
Net assets
27,049 
Capital and reserves
Called up share capital
100 
Profit and loss account
26,949 
Shareholders' funds
27,049 
For the period ending 30 June 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by
Daniel Grech Director Company Registration No. 14947234
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Divergent Solutions Ltd Notes to the Accounts for the period from 20 June 2023 to 30 June 2024
1
Statutory information
Divergent Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 14947234. The registered office is Cca Sussex Innovation Centre, Science Park Square, Falmer, Brighton, BN1 9SB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 20 June 2023 to 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 20 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Over 3 years
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Divergent Solutions Ltd Notes to the Accounts for the period from 20 June 2023 to 30 June 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 20 June 2023
- 
Additions
3,433 
At 30 June 2024
3,433 
Depreciation
Charge for the period
1,021 
At 30 June 2024
1,021 
Net book value
At 30 June 2024
2,412 
5
Debtors
2024 
£ 
Amounts falling due within one year
Accrued income and prepayments
18,278 
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
10,305 
Loans from directors
44,391 
54,696 
7
Average number of employees
During the period the average number of employees was 2.
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