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Registered number: 11728650
Divine Ceremony Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Divine Ceremony Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Divine Ceremony Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11728650

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 45,259 |  | 53,996
|  |  | 45,259 |  | 53,996
CURRENT ASSETS
Debtors | 6 | 6,250 |  | 8,931 |
Cash at bank and in hand |  | 101,727 |  | 80,758 |
|  | 107,977 |  | 89,689 |
Creditors: Amounts Falling Due Within One Year | 7 | (106,372 ) |  | (119,878 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,605 |  | (30,189 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,864 |  | 23,807
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (791 ) |  | (7,140 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,288 ) |  | (5,589 )
NET ASSETS |  |  | 40,785 |  | 11,078
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 40,685 |  | 10,978
SHAREHOLDERS' FUNDS |  |  | 40,785 |  | 11,078

Page 1
Page 2
Divine Ceremony Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms D Ryding Director
07/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Divine Ceremony Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Divine Ceremony Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11728650 . The registered office is 127 Bishop Road, Bishopston, Bristol, BS7 8LX.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Branding costs. It is amortised evenly to profit and loss account over its estimated economic life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | over the term of the lease
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Short term debtors are measured at transaction price less any impairment.
Short term creditors are measured at transaction price.
Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Other financial liabilities, including borrowings and initially measured at fair value and subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yield basis.
Page 3
Page 4
Divine Ceremony Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 12,075
As at 31 December 2025 | 12,075
Amortisation
As at 1 January 2025 | 12,075
As at 31 December 2025 | 12,075
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 36,254 | 27,787 | 48,714 | 14,838
Additions | - | - | 3,375 | 475
As at 31 December 2025 | 36,254 | 27,787 | 52,089 | 15,313

...CONTINUED
Page 4
Page 5
Divine Ceremony Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 20,858 | 21,556 | 32,039 | 4,403
Provided during the period | 3,769 | 1,558 | 4,309 | 2,656
As at 31 December 2025 | 24,627 | 23,114 | 36,348 | 7,059
Net Book Value
As at 31 December 2025 | 11,627 | 4,673 | 15,741 | 8,254
As at 1 January 2025 | 15,396 | 6,231 | 16,675 | 10,435

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 10,188 | 137,781
Additions | 1,141 | 4,991
As at 31 December 2025 | 11,329 | 142,772
Depreciation
As at 1 January 2025 | 4,929 | 83,785
Provided during the period | 1,436 | 13,728
As at 31 December 2025 | 6,365 | 97,513
Net Book Value
As at 31 December 2025 | 4,964 | 45,259
As at 1 January 2025 | 5,259 | 53,996

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,395 |  | 8,845
Prepayments and accrued income | 3,855 |  | 86
| 6,250 |  | 8,931

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,899 |  | 1,899
Trade creditors | 14,231 |  | 2,286
Bank loans and overdrafts | 4,451 |  | 5,934
Corporation tax | 7,708 |  | -
Other taxes and social security | 5,675 |  | 1,808
Pension costs | - |  | 215
Accruals and deferred income | 48,232 |  | 48,509
Director's loan account | 24,176 |  | 59,227
| 106,372 |  | 119,878

Page 5
Page 6
Divine Ceremony Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 791 |  | 2,690
Bank loans | - |  | 4,450
| 791 |  | 7,140

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,899 |  | 1,899
Later than one year and not later than five years | 791 |  | 2,690
| 2,690 |  | 4,589
| 2,690 |  | 4,589

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than five years | 78,686 |  | 104,216
| 78,686 |  | 104,216

12. Related Party Transactions
At the year end the company owed £24,176 (2024 : £59,227) to its director. The loan is interest bearing and repayable on demand.
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