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REGISTERED NUMBER: 10700053 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| DIVERSIFFI LIMITED |

DIVERSIFFI LIMITED (REGISTERED NUMBER: 10700053)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DIVERSIFFI LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | F FitzGibbon

| REGISTERED OFFICE: | 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

| BUSINESS ADDRESS: | 13a Beech Road

| Epsom

| Surrey

| KT17 4NH

| REGISTERED NUMBER: | 10700053 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

DIVERSIFFI LIMITED (REGISTERED NUMBER: 10700053)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4 |  | 15 |  |

CURRENT ASSETS

Debtors | 5 | 4,499 |  | 3,201 |  |

Cash at bank | 36,034 |  | 32,102 |  |

40,533 |  | 35,303 |  |

CREDITORS

Amounts falling due within one year | 6 | 46,139 |  | 49,759 |  |

NET CURRENT LIABILITIES | (5,606 | ) | (14,456 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (5,602 | ) | (14,441 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 833 |  | 5,833 |  |

NET LIABILITIES | (6,435 | ) | (20,274 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (6,436 | ) | (20,275 | ) |

(6,435 | ) | (20,274 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 28 October 2025 and were signed by:

F FitzGibbon - Director

DIVERSIFFI LIMITED (REGISTERED NUMBER: 10700053)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Diversiffi 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| Due to the ongoing support of the company's principal shareholders the directors believe that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the forseeable future.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Computer equipment | - | 50% on reducing balance

| Financial instruments

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other

| administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| 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.

DIVERSIFFI LIMITED (REGISTERED NUMBER: 10700053)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 2,125 |  |

| DEPRECIATION

| At 1 April 2024 | 2,110 |  |

| Charge for year | 11 |  |

| At 31 March 2025 | 2,121 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4 |  |

| At 31 March 2024 | 15 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,499 |  | - |  |

| Other debtors | - |  | 3,201 |  |

4,499 |  | 3,201 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,000 |  | 5,000 |  |

| Taxation and social security | 17,085 |  | 2,726 |  |

| Other creditors | 24,054 |  | 42,033 |  |

46,139 |  | 49,759 |  |

DIVERSIFFI LIMITED (REGISTERED NUMBER: 10700053)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 833 |  | 5,833 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the company owed the director £21,254 (2024 - £40,705). The balance is unsecured, non-interest bearing and has no repayment terms.