Company registration number 11764476 (England and Wales)
DIVI ENGINE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
DIVI ENGINE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DIVI ENGINE LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
7,500
10,000
Tangible assets
4
4,326
6,457
11,826
16,457
Current assets
Debtors
5
20,309
8,436
Cash at bank and in hand
3,372
3,908
23,681
12,344
Creditors: amounts falling due within one year
6
(35,261)
(22,910)
Net current liabilities
(11,580)
(10,566)
Net assets
246
5,891
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
146
5,791
Total equity
246
5,891

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 July 2026 and are signed on its behalf by:
Mr P Wilkinson
Director
Company registration number 11764476 (England and Wales)
DIVI ENGINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Divi Engine Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church House, Llanwenarth, Monmouthshire, United Kingdom, NP7 7EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% Reducing Balance
Computers
33% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

DIVI ENGINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
3
3
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025 and 31 January 2026
25,000
Amortisation and impairment
At 1 February 2025
15,000
Amortisation charged for the year
2,500
At 31 January 2026
17,500
Carrying amount
At 31 January 2026
7,500
At 31 January 2025
10,000
DIVI ENGINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 February 2025 and 31 January 2026
24,203
3,856
28,059
Depreciation and impairment
At 1 February 2025
18,466
3,136
21,602
Depreciation charged in the year
1,893
238
2,131
At 31 January 2026
20,359
3,374
23,733
Carrying amount
At 31 January 2026
3,844
482
4,326
At 31 January 2025
5,737
720
6,457
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2
29
Other debtors
20,307
8,407
20,309
8,436
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
30,167
18,118
Other taxation and social security
-
0
1,015
Other creditors
5,094
3,777
35,261
22,910
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
1
1
50
50
Ordinary B of £1 each
1
1
50
50
2
2
100
100
DIVI ENGINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
8
Related party transactions

A balance of £3,094 (2025: £1,844) is due from WP Enhanced Ltd and is included in debtors: amounts falling due within one year.

The above transactions are related as Divi Engine Limited and WP Enhanced Ltd have the same directors.

9
Directors' transactions

Dividends totalling £47,500 (2025 - £72,000) were paid in the year in respect of shares held by the company's directors.

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors Loan
-
(71)
65,822
(54,378)
11,373
(71)
65,822
(54,378)
11,373
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