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Registered Number: SC449387
Scotland
SVITLANA LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Svitlana Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Svitlana Limited Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . 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 2025 .................................................... Aneta Wollenberg AW Bookkeeping 3 Queens Road Fraserburgh Aberdeenshire AB43 9PQ 15 February 2026 1

Svitlana Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 2,686
|  | 2,686
Current assets |  |
Stocks |  | 28,384
Debtors: amounts falling due within one year |  | 13,898
Cash at bank and in hand |  | 39,957
|  | 82,239
Creditors: amount falling due within one year |  | (10,340)
Net current assets |  | 71,899
Total assets less current liabilities |  | 74,585
Net assets |  | 74,585
Capital and reserves |  |
General Reserves |  | 46,774
Profit and loss account |  | 27,811
Shareholders' funds |  | 74,585
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. 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 15 February 2026 and were signed by:
------------------------------- Svitlana Mitchell Director
2

Svitlana Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
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 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.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 8,158 |  | 9,647 |  | 1,732 |  | 19,537
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 8,158 |  | 9,647 |  | 1,732 |  | 19,537
Depreciation
At 01 June 2024 | 8,940 |  | 5,069 |  | 1,053 |  | 15,062
Charge for year | 476 |  | 1,144 |  | 169 |  | 1,789
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 9,416 |  | 6,213 |  | 1,222 |  | 16,851
Net book values
Closing balance as at 31 May 2025 | (1,258) |  | 3,434 |  | 510 |  | 2,686
Opening balance as at 01 June 2024 | (782) |  | 4,578 |  | 679 |  | 4,475
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
0 Class A share of £1.00 each | 0
| 0
3