REGISTERED NUMBER: 06210884 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DIVINE STONES LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs P Giridharan

Mr P Giridharan

SECRETARY:

Mrs P Giridharan

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

06210884 (England and Wales)

ACCOUNTANTS:

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Divine Stones Limited for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Divine Stones Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Divine Stones Limited and state those matters that we have agreed to state to the Board of Directors of Divine Stones Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Divine Stones Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Divine Stones Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Divine Stones Limited. You consider that Divine Stones Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Divine Stones Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

14 August 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

31,918

3,911

31,918

3,911

CURRENT ASSETS

Stocks

6

32,788

39,200

Debtors

7

325,905

328,727

Cash at bank and in hand

138,510

78,559

497,203

446,486

CREDITORS

Amounts falling due within one year

8

(154,734

)

(79,053

)

NET CURRENT ASSETS

342,469

367,433

TOTAL ASSETS LESS CURRENT LIABILITIES

374,387

371,344

PROVISIONS FOR LIABILITIES

9

(6,064

)

(743

)

NET ASSETS

368,323

370,601

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

10

367,323

369,601

SHAREHOLDERS' FUNDS

368,323

370,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Mr P Giridharan - Director

1.	STATUTORY INFORMATION

Divine Stones Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment 20% reducing balance

Motor Vehicles 25% reducing balance

Stocks

Stocks are measured at the lower of cost and selling price less cost to sell. Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

160,000

AMORTISATION

At 1 April 2025

and 31 March 2026

160,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

12,335

-

12,335

Additions

-

33,654

33,654

At 31 March 2026

12,335

33,654

45,989

DEPRECIATION

At 1 April 2025

8,424

-

8,424

Charge for year

782

4,865

5,647

At 31 March 2026

9,206

4,865

14,071

NET BOOK VALUE

At 31 March 2026

3,129

28,789

31,918

At 31 March 2025

3,911

-

3,911

6.

STOCKS

31/3/26

31/3/25

£

£

Stocks

32,788

39,200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

324,155

326,977

Other debtors

1,750

1,750

325,905

328,727

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

142,450

62,772

Other creditors

317

301

Tax

-

4,972

VAT

8,767

5,808

Directors' current accounts

1,000

3,000

Accrued expenses

2,200

2,200

154,734

79,053

9.	PROVISIONS FOR LIABILITIES

31/3/26

31/3/25

£

£

Deferred tax

6,064

743

Deferred tax

£

Balance at 1 April 2025

743

Provided during year

5,321

Movement

Balance at 31 March 2026

6,064

10.

RESERVES

Retained

earnings

£

At 1 April 2025

369,601

Deficit for the year

(1,278

)

Dividends

(1,000

)

At 31 March 2026

367,323

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company has paid total dividends £1,000(2025 - £1,000) to shareholders during the year. At the balance sheet date, creditors are repaid during the year owed to directors of the company.