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Registered Number: 13981729
England and Wales

 

 

 

DIIVA HAIR AND BEAUTY LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Accountants report to the Board of Directors of Diiva Hair and Beauty Ltd
You consider that the company is exempt from an audit for the period ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. 



....................................................
Accountancy Enterprise Ltd
71-75 Shelton Street
Covent Garden
WC2H 9JQ
21 May 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3   244 
  244 
Current assets      
Stocks 500    500 
Debtors 31,575   
Cash at bank and in hand 5,806    49,543 
37,881    50,043 
Creditors: amount falling due within one year (3,710)   (3,816)
Net current assets 34,171    46,227 
 
Total assets less current liabilities 34,171    46,471 
Creditors: amount falling due after more than one year (2,937)   (27,824)
Net assets 31,234    18,647 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 31,232    18,645 
Shareholders' funds 31,234    18,647 
 


For the accounting period ended 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 21 May 2025 and were signed by:


-------------------------------
Rubheina Fatmah Perbhai
Director
2
General Information
Diiva Hair and Beauty 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's Information page.


The financial statements are prepared in sterling which is the functional currency of the company.
1.

Accounting policies

Significant accounting policies
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland 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.
Taxation
Taxation for the period 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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and fittings - over 3 years
Fixtures and Fittings 3 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 April 2024 603    603 
Additions  
Disposals  
At 31 March 2025 603    603 
Depreciation
At 01 April 2024 359    359 
Charge for year 244    244 
On disposals  
At 31 March 2025 603    603 
Net book values
Closing balance as at 31 March 2025  
Opening balance as at 01 April 2024 244    244 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
2 Class A shares of £1.00 each  
 

3