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Company Registration No. 15929224 (England and Wales)
DIVERGENT THINKERS LIMITED Unaudited accounts for the period from 2 September 2024 to 30 September 2025
DIVERGENT THINKERS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DIVERGENT THINKERS LIMITED Company Information for the period from 2 September 2024 to 30 September 2025
Director
Miss Louise Frances Healy
Company Number
15929224 (England and Wales)
Registered Office
105 WITTON STREET NORTHWICH CW9 5DR ENGLAND
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DIVERGENT THINKERS LIMITED Statement of financial position as at 30 September 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
740 
Current assets
Debtors
5
32 
Cash at bank and in hand
9,135 
9,167 
Creditors: amounts falling due within one year
6
(9,864)
Net current liabilities
(697)
Net assets
43 
Capital and reserves
Called up share capital
1 
Profit and loss account
42 
Shareholders' funds
43 
For the period ending 30 September 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
Miss Louise Frances Healy Director Company Registration No. 15929224
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DIVERGENT THINKERS LIMITED Notes to the Accounts for the period from 2 September 2024 to 30 September 2025
1
Statutory information
DIVERGENT THINKERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15929224. The registered office is 105 WITTON STREET, NORTHWICH, CW9 5DR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
Computer equipment
33%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 2 September 2024
- 
- 
- 
Additions
264 
813 
1,077 
At 30 September 2025
264 
813 
1,077 
Depreciation
Charge for the period
66 
271 
337 
At 30 September 2025
66 
271 
337 
Net book value
At 30 September 2025
198 
542 
740 
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DIVERGENT THINKERS LIMITED Notes to the Accounts for the period from 2 September 2024 to 30 September 2025
5
Debtors
2025 
£ 
Amounts falling due after more than one year
Other debtors
32 
6
Creditors: amounts falling due within one year
2025 
£ 
VAT
4,581 
Trade creditors
60 
Taxes and social security
4,143 
Accruals
1,080 
9,864 
7
Average number of employees
During the period the average number of employees was 1.
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