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Registered Number: 07686384
England and Wales

 

 

 

PRESTOVITA LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 29 June 2023

End date: 28 June 2024
Directors Mr M A Edwards
Mrs H Edwards
Registered Number 07686384
Registered Office 1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 28 June 2024
Directors
The directors who served the company throughout the year were as follows:
Mr M A Edwards
Mrs H Edwards
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr M A Edwards
Director

Date approved: 26 June 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of PRESTOVITA LIMITED for the year ended 28 June 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PRESTOVITA LIMITED for the year ended 28 June 2024 which comprise of 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 company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PRESTOVITA LIMITED, as a body, in accordance with the terms of our engagement letter dated 26 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of PRESTOVITA LIMITED and state those matters that we have agreed to state to the Board of Directors of PRESTOVITA LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PRESTOVITA LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PRESTOVITA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PRESTOVITA LIMITED. You consider that PRESTOVITA LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PRESTOVITA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
28 June 2024.



....................................................
Dove Marsh & Jones
Dove Marsh & Jones

1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
26 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 5   7,548 
Debtors 6   226 
Cash at bank and in hand 2,077    55 
2,077    7,829 
Creditors: amount falling due within one year 7 (1,618)   (43,361)
Net current assets 459    (35,532)
 
Total assets less current liabilities 459    (35,532)
Net assets 459    (35,532)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 457    (35,534)
Shareholders' funds 459    (35,532)
 


For the year ended 28 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 June 2025 and were signed on its behalf by:


-------------------------------
Mr M A Edwards
Director
4
General Information
PRESTOVITA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07686384, registration address 1 Andromeda House, Calleva Park, Aldermaston, Berkshire, RG7 8AP. The trading address of the company is 149A Masons Hill, Bromley, Kent, BR2 9HW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 8 years.
Development expenditures
Development costs include market research and training costs and are amortised over their expected useful life, which is reviewed annually. 
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:
Computer Equipment 20% Straight Line
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 1 (2023 : 1).
3.

Intangible fixed assets

Cost Other   Patents   Total
  £   £   £
At 29 June 2023 69,595    6,316    75,911 
Additions    
Disposals    
At 28 June 2024 69,595    6,316    75,911 
Amortisation
At 29 June 2023 69,595    6,316    75,911 
Charge for year    
On disposals    
At 28 June 2024 69,595    6,316    75,911 
Net book values
At 28 June 2024    
At 28 June 2023    


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 29 June 2023 17,610    17,610 
Additions  
Disposals  
At 28 June 2024 17,610    17,610 
Depreciation
At 29 June 2023 17,610    17,610 
Charge for year  
On disposals  
At 28 June 2024 17,610    17,610 
Net book values
Closing balance as at 28 June 2024  
Opening balance as at 29 June 2023  


5.

Stocks

2024
£
  2023
£
Stocks   7,548 
  7,548 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   180 
Prepayments & Accrued Income   46 
  226 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   8,800 
Corporation Tax 329   
Accrued Expenses 1,100    4,543 
Directors' Current Accounts 189    29,009 
VAT   1,009 
1,618    43,361 

5