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# DVIHA INVESTMENTS LTD

Company Registration Number
15918575
(England and Wales)

## Micro-Entity Accounts

For the 12 Month Period Ended 31 August 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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# DVIHA INVESTMENTS LTD

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-7

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# DVIHA INVESTMENTS LTD

## Balance sheet

As at 31 August 2025

| 2025 £
Called up share capital not paid | 100
Current assets | 133,688
Creditors: amounts falling due within one year | 0
Net current assets (liabilities) | 133,688
Total assets less current liabilities | 133,788
Creditors: amounts falling due after more than one year | (129,509)
Total net assets (liabilities) | 4,279
Capital and reserves | 4,279

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# DVIHA INVESTMENTS LTD

## Balance sheet continued

For the period ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 8 November 2025.

BHANUSHALI, Bhavna Hitesh
Director

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# DVIHA INVESTMENTS LTD

## Notes to the Financial Statements

for the 12 Month Period Ended 31 August 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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# DVIHA INVESTMENTS LTD

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

This is the company's first period of trading. As permitted by the Small Companies (Micro-Entities' Accounts) Regulations 2013, no comparative figures are presented.

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