REGISTERED NUMBER: 08773302 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 30 November 2025

for

Divided Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

F Moore

REGISTERED OFFICE:

7 Clay Place

Halling

Rochester

ME2 1FN

REGISTERED NUMBER:

08773302 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The director presents his report with the financial statements of the company for the year ended 30 November 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of service and sales of domestic water softeners.

DIRECTOR

F Moore held office during the whole of the period from 1 December 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

F Moore - Director

28 August 2026

TURNOVER

121,191

104,718

Cost of sales

3,926

880

GROSS PROFIT

117,265

103,838

Administrative expenses

59,047

48,341

OPERATING PROFIT

4

58,218

55,497

Interest receivable and similar income

85

57

58,303

55,554

Interest payable and similar expenses

267

311

PROFIT BEFORE TAXATION

58,036

55,243

Tax on profit

12,051

11,358

PROFIT FOR THE FINANCIAL YEAR

45,985

43,885

FIXED ASSETS

Tangible assets

5

1,258

1,048

CURRENT ASSETS

Debtors

6

67,649

72,221

Cash at bank

6,700

3,355

74,349

75,576

CREDITORS

Amounts falling due within one year

7

71,285

70,130

NET CURRENT ASSETS

3,064

5,446

TOTAL ASSETS LESS CURRENT LIABILITIES

4,322

6,494

CREDITORS

Amounts falling due after more than one year

8

4,222

6,394

NET ASSETS

100

100

CAPITAL AND RESERVES

Called up share capital

100

100

SHAREHOLDERS' FUNDS

100

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

F Moore - Director

1.	STATUTORY INFORMATION

Divided 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.11.25

30.11.24

£

£

Depreciation - owned assets

420

350

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

5,286

Additions

630

At 30 November 2025

5,916

DEPRECIATION

At 1 December 2024

4,238

Charge for year

420

At 30 November 2025

4,658

NET BOOK VALUE

At 30 November 2025

1,258

At 30 November 2024

1,048

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

16,608

19,169

Other debtors

51,041

53,052

67,649

72,221

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,000

5,000

Taxation and social security

66,123

64,518

Other creditors

162

612

71,285

70,130

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

4,222

6,394

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

F Moore

Balance outstanding at start of year

26,526

25,515

Amounts advanced

25,521

26,526

Amounts repaid

(26,526

)

(25,515

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,521

26,526