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Company No: 14950477 (England and Wales)

DIAVOLEZZA HOLDINGS LIMITED

Unaudited Financial Statements
For the financial period from 21 June 2023 to 30 June 2024
Pages for filing with the registrar

DIAVOLEZZA HOLDINGS LIMITED

Unaudited Financial Statements

For the financial period from 21 June 2023 to 30 June 2024

Contents

DIAVOLEZZA HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

As at 30 June 2024
DIAVOLEZZA HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2024
Note 30.06.2024
£
Current assets
Debtors 3 10
10
Net current assets 10
Total assets less current liabilities 10
Net assets 10
Capital and reserves
Called-up share capital 4 10
Total shareholders' funds 10

For the financial 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.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Diavolezza Holdings Limited (registered number: 14950477) were approved and authorised for issue by the Director on 21 March 2025. They were signed on its behalf by:

W Sawyer
Director
DIAVOLEZZA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 21 June 2023 to 30 June 2024
DIAVOLEZZA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 21 June 2023 to 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Diavolezza Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167 -169 Great Portland Street, Fifth Floor, London, W1W 5PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

Period from
21.06.2023 to
30.06.2024
Number
Monthly average number of persons employed by the Company during the period, including the director 1

3. Debtors

30.06.2024
£
Amounts owed by director 4
Other debtors 6
10

4. Called-up share capital

30.06.2024
£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.10 each 10

5. Related party transactions

Transactions with the entity's director

30.06.2024
£
Amounts owed by director 4

The loan is interest free and repayable on demand.