Registered number
03087149
DIWAN SOFTWARE LIMITED
Filleted Accounts
for the year ended 31 December 2025

DIWAN SOFTWARE LIMITED
Registered number: | 03087149
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,705 |  |  | 1,279
Current assets
Debtors | 4 |  | 339,615 |  |  | 339,501
Cash at bank and in hand |  |  | 33,932 |  |  | 16,601
|  |  | 373,547 |  |  | 356,102
Creditors: amounts falling due within one year | 5 |  | (459,810) |  |  | (460,800)
Net current liabilities |  |  |  | (86,263) |  |  | (104,698)
Total assets less current liabilities |  |  |  | (84,558) |  |  | (103,419)
Creditors: amounts falling due after more than one year | 6 |  |  | (1,500) |  |  | (1,500)
Net liabilities |  |  |  | (86,058) |  |  | (104,919)
Capital and reserves
Called up share capital |  |  |  | 620 |  |  | 620
Share premium |  |  |  | 674,708 |  |  | 674,708
Profit and loss account |  |  |  | (761,386) |  |  | (780,247)
Shareholders' funds |  |  |  | (86,058) |  |  | (104,919)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Miriam Al Saadi
Director
Approved by the board on 9 March 2026

DIWAN SOFTWARE LIMITED
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | over 4 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Going Concern
| There was a net deficiency of assets of £86,058 at the balance sheet date. However, the director has confirmed continued support provided by loans from the director. They consider the company retains sufficient working capital to continue trading for the foreseeable future and continue to adopt the going concern basis in preparing the financial statements.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 79,079
| Additions | 994
| At 31 December 2025 | 80,073
| Depreciation
| At 1 January 2025 | 77,800
| Charge for the year | 568
| At 31 December 2025 | 78,368
| Net book value
| At 31 December 2025 | 1,705
| At 31 December 2024 | 1,279
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 339,615 |  | 339,501
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 8 |  | -
| Trade creditors | 24 |  | 23
| Other creditors | 459,778 |  | 460,777
|  |  |  |  |  | 459,810 |  | 460,800
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 1,500 |  | 1,500
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Amounts payable otherwise than by instalment falling due for payment after more than five years |  | 1,500 |  | 1,500
8 | Related party transactions
|  |  |  |  |  | 2025 |  | 2024
| Mr A. Allawi
| Former Director and Shareholder.
| Amount due to the related party | 174,339 |  | 174,339
| Ms M Al Saadi
| Director
| Amount due to the related party | 283,984 |  | 283,984
| Modular Software Limited
| A company in which Mr Adil Allawi had controlling interest until February 2020 and in which Mrs Miriam Al Saadi is also a director.
| Amount due from the related party |  | 336,279 |  | 336,171
| Dr Ahmed Kharrufa
| Former Director
| Amount due to the related party | 1,500 |  | 1,500
9 | Controlling party
| During the period, the company was controlled by Miriam Al Saadi by virtue of her controlling shareholding in the company.
10 | Other information
| DIWAN SOFTWARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Crown House
| 27 Old Gloucester Street
| London
| England
| WC1N 3AX

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