Diiva Hair And Beauty Limited

Diiva Hair And Beauty Limited
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Diiva Hair And Beauty Limited Accountants' Report For the year ended 31 March 2026
Accountants report to the Board of Directors of Diiva Hair and Beauty Ltd You consider the company to be exempt from an audit for the period ended 31 March 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company, and based on information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. .................................................... Accountancy Enterprise Ltd 71-75 Shelton Street Covent Garden WC2H 9JQ 26 May 2026 1

Diiva Hair And Beauty Limited
Accountants' Report
For the year ended 31 March 2026

Accountants report to the Board of Directors of Diiva Hair and Beauty Ltd
You consider the company to be exempt from an audit for the period ended 31 March 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company, and based on information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

....................................................
Accountancy Enterprise Ltd
71-75 Shelton Street
Covent Garden
WC2H 9JQ
26 May 2026

1

Diiva Hair And Beauty Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Stocks		500	500
Debtors		31,485	31,575
Cash at bank and in hand		19,502	5,806
		51,487	37,881
Creditors: amount falling due within one year		(13,271)	(3,710)
Net current assets		38,216	34,171

Total assets less current liabilities		38,216	34,171
Creditors: amount falling due after more than one year		0	(2,937)
Net assets		38,216	31,234

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		38,214	31,232
Shareholders' funds		38,216	31,234

For the accounting year ended 31 March 2026, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 May 2026 and were signed by:

-------------------------------
Rubheina Fatmah Perbhai
Director

2

Diiva Hair And Beauty Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Diiva Hair and Beauty 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's Information page.

The financial statements are prepared in sterling which is the functional currency of the company.

1.

Accounting policies

Significant accounting policies

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention.

Turnover

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation for the period comprises current and deferred tax.
Tax is recognised in the statement of Income and Retained Earnings, 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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and fittings - over 3 years

Fixtures and Fittings

3 years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 April 2025	603	603
Additions	-	-
Disposals	-	-
At 31 March 2026	603	603
Depreciation
At 01 April 2025	603	603
Charge for year	-	-
On disposals	-	-
At 31 March 2026	603	603
Net book values
Closing balance as at 31 March 2026	-	-
Opening balance as at 01 April 2025	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

3

Registered Number: 13981729
England and Wales
DIIVA HAIR AND BEAUTY LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026