REGISTERED NUMBER: 10300628 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

FOR

DIWINS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Mabel Zerai

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

10300628 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Intangible assets

5

7,902

7,902

CURRENT ASSETS

Debtors

2,529

2,529

Cash at bank and in hand

501

601

3,030

3,130

CREDITORS

Amounts falling due within one year

1,500

2,000

NET CURRENT ASSETS

1,530

1,130

TOTAL ASSETS LESS CURRENT LIABILITIES

9,432

9,032

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

9,431

9,031

SHAREHOLDERS' FUNDS

9,432

9,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 27 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

Ms Mabel Zerai - Director

1.	STATUTORY INFORMATION

Diwins Ltd 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.

The presentation currency of the financial statements is the Euro (€).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company has an Italian branch and it operates and is controlled from Italy. It has no UK trading activities of any kind.

Turnover

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

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Foreign currencies

Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

€

COST

At 28 December 2024

and 27 December 2025

7,902

NET BOOK VALUE

At 27 December 2025

7,902

At 27 December 2024

7,902

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

€

€

4

Ordinary

€0.25

1

1

7.	ULTIMATE CONTROLLING PARTY

There is no one single ultimate controlling party.