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Registered number: 15855682
House Of Divine Ltd
Unaudited Financial Statements
For the Period 24 July 2024 to 31 July 2025
House Of Divine Ltd
Contents
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
House Of Divine Ltd
Company Information
For the Period 24 July 2024 to 31 July 2025
Company Information
Directors Rama Gupta
Varun Malhari
Company Number 15855682
Registered Office 108 Longmead Avenue
Chelmsford
CM2 7EY
Accountants UK Property Accountants
Chartered Certified Accountants
Salisbury House
29 Finsbury Circus
EC2M 7AQ
Page 1
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House Of Divine Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15855682
31 July 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 483,000
483,000
CURRENT ASSETS
Debtors 5 8,696
Cash at bank and in hand 5,364
14,060
Creditors: Amounts Falling Due Within One Year 6 (45,625 )
NET CURRENT ASSETS (LIABILITIES) (31,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES 451,435
Creditors: Amounts Falling Due After More Than One Year 7 (350,830 )
NET ASSETS 100,605
CAPITAL AND RESERVES
Called up share capital 9 100
Capital redemption reserve 135,445
Profit and Loss Account (34,940 )
SHAREHOLDERS' FUNDS 100,605
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House Of Divine Ltd
Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 2025 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 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 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
Varun Malhari
Director
22 April 2026
The notes on pages 4 to 6 form part of these financial statements.
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House Of Divine Ltd
Notes to the Financial Statements
For the Period 24 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
House Of Divine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15855682 . The registered office is 108 Longmead Avenue, Chelmsford, CM2 7EY.
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. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
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House Of Divine Ltd
Notes to the Financial Statements (continued)
For the Period 24 July 2024 to 31 July 2025
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 24 July 2024 -
Additions 513,591
Revaluation (30,591 )
As at 31 July 2025 483,000
Net Book Value
As at 31 July 2025 483,000
As at 24 July 2024 -
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Debtors
31 July 2025
£
Due within one year
Prepayments and accrued income 8,696
6. Creditors: Amounts Falling Due Within One Year
31 July 2025
£
Accruals and deferred income 2,505
Directors' loan accounts 43,120
45,625
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2025
£
Bank loans 350,830
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House Of Divine Ltd
Notes to the Financial Statements (continued)
For the Period 24 July 2024 to 31 July 2025
8. Secured Creditors
Of the creditors the following amounts are secured.
31 July 2025
£
Bank loans and overdrafts 350,830
9. Share Capital
31 July 2025
£
Allotted, Called up and fully paid 100
10. Related Party Transactions
Included in creditors due within one year is an amount of £43,120 owed to its directors. The amount is interest free and repayable on demand.
11. Additional Note: Capital Contribution Reserve
During the current year, Varun Malhari, a director and shareholder of the company, transferred a property to the company by way of gift for the amount of £135,445 out of the total price of £483,000. No consideration was paid or payable by the company on the transfer.
As the transfer was made for no consideration, the contribution has been recognised directly in equity as a capital contribution reserve, reflecting the substance of the transaction as a direct investment by the shareholder in the company.
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