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Company Registration No. 11632459 (England and Wales)
Divit Beauty Ltd Unaudited accounts for the year ended 31 December 2024
Divit Beauty Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Divit Beauty Ltd Company Information for the year ended 31 December 2024
Director
Hetal Chiragkumar Patel
Company Number
11632459 (England and Wales)
Registered Office
1 Jackson Road Hucknall Nottingham NG15 7QW United Kingdom
Accountants
Mamta Services Ltd 43 Cody Close Kenton Harrow HA3 9ES
- 3 -
Divit Beauty Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
116,711 
81,858 
Current assets
Inventories
1,368,450 
933,700 
Debtors
5
178,665 
213,864 
Cash at bank and in hand
9,341 
(15,283)
1,556,456 
1,132,281 
Creditors: amounts falling due within one year
6
(930,969)
(719,857)
Net current assets
625,487 
412,424 
Total assets less current liabilities
742,198 
494,282 
Creditors: amounts falling due after more than one year
7
(464,705)
(236,526)
Net assets
277,493 
257,756 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
277,492 
257,755 
Shareholders' funds
277,493 
257,756 
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 27 September 2025 and were signed on its behalf by
Hetal Chiragkumar Patel Director Company Registration No. 11632459
- 4 -
Divit Beauty Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Divit Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 11632459. The registered office is 1 Jackson Road, Hucknall, Nottingham, NG15 7QW, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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. All foreign currency transactions are recorded considering exchange rate on the date of transactions. Balance at the end of year is valued at the exchange rate of the balance sheet date.
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:
Land & buildings
2
Plant & machinery
20
Motor vehicles
18
Fixtures & fittings
25
Computer equipment
25
Other tangible fixed assets
20
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
2,542 
38,397 
63,800 
- 
104,739 
Additions
- 
481 
60,793 
8,500 
69,774 
Disposals
- 
- 
(18,500)
- 
(18,500)
At 31 December 2024
2,542 
38,878 
106,093 
8,500 
156,013 
Depreciation
At 1 January 2024
1,448 
5,872 
15,561 
- 
22,881 
Charge for the year
254 
6,195 
12,254 
1,048 
19,751 
On disposals
- 
- 
(3,330)
- 
(3,330)
At 31 December 2024
1,702 
12,067 
24,485 
1,048 
39,302 
Net book value
At 31 December 2024
840 
26,811 
81,608 
7,452 
116,711 
At 31 December 2023
1,094 
32,525 
48,239 
- 
81,858 
- 5 -
Divit Beauty Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
160,637 
213,864 
Accrued income and prepayments
4,859 
- 
Other debtors
13,169 
- 
178,665 
213,864 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,489 
5,208 
Obligations under finance leases and hire purchase contracts
13,723 
- 
Trade creditors
516,296 
409,015 
Taxes and social security
50,421 
62,029 
Other creditors
72,178 
1,757 
Loans from directors
261,596 
224,955 
Accruals
12,266 
16,893 
930,969 
719,857 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
19,066 
29,099 
Other creditors
445,639 
207,427 
464,705 
236,526 
Creditors due after one year includes Loan from financial institutions.
8
Transactions with related parties
During the year £ 20000 remuneration and £600 pension contribution is paid to Mr. Chirag Patel who is spouse of the director.
9
Average number of employees
During the year the average number of employees was 9 (2023: 7).
- 6 -