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Company registration number: 07875811
Diva Design Facilities Limited
Unaudited filleted financial statements
30 June 2026
Diva Design Facilities Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Diva Design Facilities Limited
Directors and other information

| Directors | Miss S O'Sullivan
| Company number | 07875811
| Registered office | 22 Liscard Crescent
|  | Wallasey
|  | England
|  | CH44 1AE
| Accountants | Hailwood & Co.
|  | 392-394 Hoylake Road
|  | Moreton
|  | Wirral
|  | CH46 6DF

Diva Design Facilities Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Diva Design Facilities Limited
Period ended 30 June 2026
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 30 June 2026 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
7 July 2026
Diva Design Facilities Limited
Statement of financial position
30 June 2026

|  |  | 30/06/26 |  |  |  | 31/12/25 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | - |  |  |  | 3,376 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | - |  |  |  | 3,376
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | - |  |  |  | 2,700 |  |
Debtors |  | 6 | - |  |  |  | 343 |  |
Cash at bank and in hand |  |  | - |  |  |  | 5,141 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | - |  |  |  | 8,184 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 7,723) |  |  |  | ( 10,268) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 7,723) |  |  |  | ( 2,084)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 7,723) |  |  |  | 1,292
|  |  |  |  | _______ |  |  |  | _______
Net (liabilities)/assets |  |  |  |  | ( 7,723) |  |  |  | 1,292
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 7,724) |  |  |  | 1,291
|  |  |  |  | _______ |  |  |  | _______
Shareholders (deficit)/funds |  |  |  |  | ( 7,723) |  |  |  | 1,292
|  |  |  |  | _______ |  |  |  | _______

For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 July 2026 , and are signed on behalf of the board by:
Miss S O'Sullivan
Director
Company registration number: 07875811
Diva Design Facilities Limited
Notes to the financial statements
Period ended 30 June 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 22 Liscard Crescent, Wallasey, England, CH44 1AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Staff costs
The average number of persons employed by the company during the period amounted to 4 (2025: 5 ).
The aggregate payroll costs incurred during the period were:

|  |  | Period | Year
|  |  | ended | ended
|  |  | 30/06/26 | 31/12/25
|  |  | £ | £
| Wages and salaries |  | 14,332 | 31,887
| Social security costs |  | - | 5
|  |  | _______ | _______
|  |  | 14,332 | 31,892
|  |  | _______ | _______

5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 January 2026 | 26,551 | 26,551 |  |  |  |  |
| Disposals | ( 26,551) | ( 26,551) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2026 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2026 | 23,175 | 23,175 |  |  |  |  |
| Charge for the year | 422 | 422 |  |  |  |  |
| Disposals | ( 23,597) | ( 23,597) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2026 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2026 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 3,376 | 3,376 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 30/06/26 | 31/12/25
|  |  | £ | £
| Other debtors |  | - | 343
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 30/06/26 | 31/12/25
|  |  | £ | £
| Other creditors |  | 7,723 | 10,268
|  |  | _______ | _______