Diva Property Investments Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: SC465767

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,394,732		2,395,461

			2,394,732		2,395,461
CURRENT ASSETS
Debtors		-		6,048
Cash at bank and in hand		60,367		7,694

		60,367		13,742
Creditors: Amounts Falling Due Within One Year		(75,296 )		(82,489 )

NET CURRENT ASSETS (LIABILITIES)			(14,929 )		(68,747 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,379,803		2,326,714

Creditors: Amounts Falling Due After More Than One Year			(2,050,165 )		(2,076,025 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,908 )		(15,908 )

NET ASSETS			313,730		234,781

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			313,630		234,681

SHAREHOLDERS' FUNDS			313,730		234,781

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Diva Property Investments Limited

Abridged 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Sunil Sharma

Director

2 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Diva Property Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC465767 . The registered office is 60 St. Enoch Square, Glasgow, Lanarkshire, G1 4AG.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Fixed assets include investment properties which are stated at cost plus acquisition expenses. No open market valuation has been made nor provided for as this, in the opinion of the directors, would involve expense out of proportion to its value to the shareholders. This is a departure from SSAP 19, accounting for investment properties.

The directors, however, consider the open market value to be not less than that carried in the accounts and, therefore, that this policy is not detrimental to the users of these accounts. In accordance with SSAP 19, no depreciation is provided in respect of the company's freehold investment properties. This is a departure from the requirements of the Companies Act 2006, that all properties should be depreciated. In the opinion of the director, this departure is necessary for the financial statements to show a true and fair view in accordance with applicable accounting standards.

Freehold	No depreciation
Fixtures & Fittings	20% RB

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	2,397,510

As at 31 December 2025	2,397,510

Depreciation
As at 1 January 2025	2,049
Provided during the period	729

As at 31 December 2025	2,778

Net Book Value
As at 31 December 2025	2,394,732

As at 1 January 2025	2,395,461

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Diva Property Investments Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

5. Share Capital

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

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