REGISTERED NUMBER: 10880864 (England and Wales)

MALIANCA LTD

Unaudited Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Mikulajcsuk

REGISTERED OFFICE:

Nesher House

125a Slough Lane

London

NW9 8YD

BUSINESS ADDRESS:

452 Eastcote Lane

Harrow

Middlesex

HA2 9AN

REGISTERED NUMBER:

10880864 (England and Wales)

ACCOUNTANTS:

AVI Group Accountants Ltd

Office 9

Dalton House

60 Windsor Avenue

London

SW19 2RR

FIXED ASSETS

Tangible assets

4

11,875

-

CURRENT ASSETS

Debtors

5

19,885

30,331

Cash at bank

11,378

16,403

31,263

46,734

CREDITORS

Amounts falling due within one year

6

5,276

18,150

NET CURRENT ASSETS

25,987

28,584

TOTAL ASSETS LESS CURRENT LIABILITIES

37,862

28,584

CREDITORS

Amounts falling due after more than one year

7

28,629

34,048

NET ASSETS/(LIABILITIES)

9,233

(5,464

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

9,133

(5,564

)

SHAREHOLDERS' FUNDS

9,233

(5,464

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 16 April 2026 and were signed by:

I Mikulajcsuk - Director

1.	STATUTORY INFORMATION

Malianca Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

11,875

At 31 July 2025

11,875

NET BOOK VALUE

At 31 July 2025

11,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

4,250

-

Other debtors

14,815

30,000

VAT

820

331

19,885

30,331

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

1

-

Tax

1,743

-

Social security and other taxes

1,587

10,387

Other creditors

-

2,900

Directors' current accounts

730

2,576

Accrued expenses

1,215

2,287

5,276

18,150

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans more 5 yr by instal

28,629

34,048

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

28,629

34,048

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

1.00

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

(5,564

)

Profit for the year

29,697

Dividends

(15,000

)

At 31 July 2025

9,133