Divine Investments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11160170

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	362,125		350,374
Cash at bank and in hand		79,944		105,021

		442,069		455,395
Creditors: Amounts Falling Due Within One Year	5	(42,478 )		(57,439 )

NET CURRENT ASSETS (LIABILITIES)			399,591		397,956

TOTAL ASSETS LESS CURRENT LIABILITIES			399,591		397,956

Creditors: Amounts Falling Due After More Than One Year	6		(161,555 )		(149,551 )

NET ASSETS			238,036		248,405

CAPITAL AND RESERVES
Called up share capital	7		10		10
Revaluation reserve	8		(91,161 )		(85,999 )
Other reserves			320,490		320,490
Profit and Loss Account			8,697		13,904

SHAREHOLDERS' FUNDS			238,036		248,405

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anthony Osibodu

Director

15/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Divine Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11160170 . The registered office is 61 Charmouth Road, St Albans, AL1 4SE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's statement of financial position when the Company becomes party to contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts recoverable on contracts	362,125	350,374

Basic financial assets

Basic financial assets, which include trade and other debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Impairment of financial assets

Financial assets, other than those held at fair value through the income statement, are assessed for indicators of impairment at each reporting date.

Derecognition of financial assets

Financial assets, are derecognised only when the contractual rights to the cashflows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and reward of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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Divine Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Accruals and deferred income	520	480
Director's loan account	41,958	56,958

	42,478	57,439

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bills of exchange	161,555	149,551

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as 'creditors' amount falling due within one year' if payment is due within one year or less. If not, they are presented as 'creditors' amounts falling due after more than one year'. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

8. Reserves

	Revaluation reserve	Other reserves	Profit and Loss Account
	£	£	£
As at 1 April 2024	(85,999 )	320,490	13,904
Loss for year	-	-	(5,207)

Surplus on revaluation	(5,162 )	-	-

Other comprehensive income for the year	(5,162 )	-	-

Total comprehensive income for the year	(5,162)	-	(5,207 )

As at 31 March 2025	(91,161 )	320,490	8,697

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