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Registered Number: SC449387
Scotland

 

 

 

SVITLANA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
AW Bookkeeping
31 May 2023



....................................................
AW Bookkeeping
3 Queens Road
Fraserburgh
Aberdeenshire
AB43 9PQ
12 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,699    9,827 
6,699    9,827 
Current assets      
Stocks 28,384    28,384 
Debtors: amounts falling due within one year 19,198    12,074 
Cash at bank and in hand 19,209    17,538 
66,791    57,996 
Creditors: amount falling due within one year (28,381)   (30,039)
Net current assets 38,410    27,957 
 
Total assets less current liabilities 45,109    37,784 
Net assets 45,109    37,784 
 

Capital and reserves
     
General Reserves 46,774    46,774 
Profit and loss account (1,665)   (8,990)
Shareholder's funds 45,109    37,784 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 February 2024 and were signed by:


-------------------------------
Svitlana Mitchell
Director
2
General Information
Svitlana Limited is a private company, limited by shares, registered in Scotland, registration number SC449387, registration address 51 High Street, Fraserburgh, Aberdeenshire, AB43 9ET.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2022 8,158    9,647    1,732    19,537 
Additions      
Disposals      
At 31 May 2023 8,158    9,647    1,732    19,537 
Depreciation
At 01 June 2022 7,518    1,647    545    9,710 
Charge for year 831    2,000    297    3,128 
On disposals      
At 31 May 2023 8,349    3,647    842    12,838 
Net book values
Closing balance as at 31 May 2023 (191)   6,000    890    6,699 
Opening balance as at 01 June 2022 640    8,000    1,187    9,827 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
0 Class A share of £1.00 each  
 

5.

General Reserves

2023
£
  2022
£
General Reserve b/fwd 46,774    46,774 
46,774    46,774 

3