1 August 2024 false No description of principal activity Taxfiler 2024.6 12122539 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12122539 2024-07-31 12122539 2024-08-01 2025-07-31 12122539 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12122539 business:FilletedAccounts 2024-08-01 2025-07-31 12122539 2025-07-31 12122539 business:Director1 2024-08-01 2025-07-31 12122539 business:Director2 2024-08-01 2025-07-31 12122539 business:RegisteredOffice 2024-08-01 2025-07-31 12122539 2024-07-31 12122539 core:WithinOneYear 2025-07-31 12122539 core:WithinOneYear 2024-07-31 12122539 core:AfterOneYear 2025-07-31 12122539 core:AfterOneYear 2024-07-31 12122539 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 12122539 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 12122539 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 12122539 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 12122539 core:PreviouslyStatedAmount 2025-07-31 12122539 core:PreviouslyStatedAmount 2024-07-31 12122539 business:SmallEntities 2024-08-01 2025-07-31 12122539 countries:EnglandWales 2024-08-01 2025-07-31 12122539 core:PlantMachinery 2024-08-01 2025-07-31 12122539 core:MotorVehicles 2024-08-01 2025-07-31 12122539 core:ComputerEquipment 2024-08-01 2025-07-31 12122539 core:PlantMachinery 2024-07-31 12122539 core:MotorVehicles 2024-07-31 12122539 core:FurnitureFittings 2024-07-31 12122539 core:ComputerEquipment 2024-07-31 12122539 core:PlantMachinery 2025-07-31 12122539 core:MotorVehicles 2025-07-31 12122539 core:FurnitureFittings 2025-07-31 12122539 core:ComputerEquipment 2025-07-31 12122539 core:FurnitureFittings 2024-08-01 2025-07-31 12122539 business:OrdinaryShareClass1 2024-08-01 2025-07-31 12122539 business:OrdinaryShareClass1 2023-08-01 2024-07-31 12122539 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12122539 (England and Wales)
CITRINAVA LTD Unaudited accounts for the year ended 31 July 2025
CITRINAVA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CITRINAVA LTD Company Information for the year ended 31 July 2025
Directors
Totyu Gyurov VASILEV Gergana Mateeva VASILEVA
Company Number
12122539 (England and Wales)
Registered Office
13 Curton Close, Edgware HA8 8GR
Accountants
VSCT Tax Consultancy Ltd Chartered Certified Accountants and Tax Advisers 406 Brighton Road South Croydon CR2 6AN
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CITRINAVA LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
32,584
49,302
Current assets
Debtors
5
650,834
362
Cash at bank and in hand
615,279
569,048
1,266,113
569,410
Creditors: amounts falling due within one year
6
(863,339)
(123,485)
Net current assets
402,774
445,925
Total assets less current liabilities
435,358
495,227
Creditors: amounts falling due after more than one year
7
(25,279)
(29,144)
Net assets
410,079
466,083
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
410,078
466,082
Shareholders' funds
410,079
466,083
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by
Totyu Gyurov VASILEV Director Company Registration No. 12122539
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CITRINAVA LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
CITRINAVA LTD is a private company, limited by shares, registered in England and Wales, registration number 12122539. The registered office is 13 Curton Close,, Edgware, HA8 8GR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Motor vehicles
20% on cost
Computer equipment
25% on cost
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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CITRINAVA LTD Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
44,384
72,414
4,000
13,063
133,861
At 31 July 2025
44,384
72,414
4,000
13,063
133,861
Depreciation
At 1 August 2024
41,994
31,630
1,000
9,935
84,559
Charge for the year
11,126
1,854
1,000
2,738
16,718
At 31 July 2025
53,120
33,484
2,000
12,673
101,277
Net book value
At 31 July 2025
(8,736)
38,930
2,000
390
32,584
At 31 July 2024
2,390
40,784
3,000
3,128
49,302
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
507
308
Trade debtors
649,273
-
Other debtors
1,054
54
650,834
362
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
3,941
3,941
Trade creditors
805,248
-
Taxes and social security
53,418
118,644
Accruals
732
900
863,339
123,485
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
25,279
29,144
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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