Diva Design Facilities Limited 30/06/2026 iXBRL

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
	_______	_______