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2022-03-31 13224543 1 2022-03-31 13224543 1 2021-04-01 2022-03-31 13224543 frs-core:LeasedAssets 2021-04-01 2022-03-31 13224543 frs-core:OwnedAssets 2021-04-01 2022-03-31 13224543 frs-core:CurrencyRisk 2021-04-01 2022-03-31 13224543 frs-core:MarketRisk 2021-04-01 2022-03-31 13224543 frs-core:InterestRateRisk 2021-04-01 2022-03-31 13224543 frs-core:DeferredTaxation 2021-04-01 2022-03-31 13224543 frs-core:DeferredTaxation 2021-03-31 13224543 frs-core:DeferredTaxation 2022-03-31 13224543 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 13224543 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 13224543 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 13224543 frs-core:ProvisionsDeferredTax 2022-03-31 13224543 frs-core:OtherDeferredTax 2022-03-31 13224543 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 13224543 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 13224543 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 13224543
OLIVIA'S SALES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Evans & Evans Ltd
24A St Radigunds Road
Dover
Kent
CT17 0JY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13224543
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 7,500
Tangible Assets 5 1,837 1,513
6,837 9,013
CURRENT ASSETS
Stocks 6 12,000 12,000
Debtors 7 679 392
Cash at bank and in hand 1,783 26,783
14,462 39,175
Creditors: Amounts Falling Due Within One Year 8 (9,995 ) (21,633 )
NET CURRENT ASSETS (LIABILITIES) 4,467 17,542
TOTAL ASSETS LESS CURRENT LIABILITIES 11,304 26,555
NET ASSETS 11,304 26,555
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 11,294 26,545
SHAREHOLDERS' FUNDS 11,304 26,555
Page 1
Page 2
For the year ending 31 March 2023 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
MISS OLIVIA CLAYTON SMITH
Director
12 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
OLIVIA'S SALES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13224543 . The registered office is 11 Barley Drive, Whitfield, Dover, Kent, CT16 3GR.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. 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:
Fixtures & Fittings 25%
Computer Equipment 25%
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 10,000
As at 31 March 2023 10,000
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 April 2022 2,500
Provided during the period 2,500
As at 31 March 2023 5,000
Net Book Value
As at 31 March 2023 5,000
As at 1 April 2022 7,500
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 - 2,018 2,018
Additions 1,105 - 1,105
As at 31 March 2023 1,105 2,018 3,123
Depreciation
As at 1 April 2022 - 505 505
Provided during the period 276 505 781
As at 31 March 2023 276 1,010 1,286
Net Book Value
As at 31 March 2023 829 1,008 1,837
As at 1 April 2022 - 1,513 1,513
6. Stocks
2023 2022
£ £
Stock 12,000 12,000
12,000 12,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 679 392
679 392
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 483 1,678
Corporation tax 3,397 7,397
VAT - 2,756
Director's loan account 6,115 9,802
9,995 21,633
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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