GODIVA SMART LTD - Accounts

GODIVA SMART LTD
Contents Page
For the year ended 30 November 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

GODIVA SMART LTD
Company Information
For the year ended 30 November 2025

Director	Dawid Rafal NASTULA
Registered Number	14486369
Registered Office	120 Shelbourne Road London
Accountants	Nash Accountancy Europe & Co. Ltd 25 Electric Avenue Innova Park Enfield EN3 7GD

1

GODIVA SMART LTD
Director's Report
For the year ended 30 November 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 30 November 2025.

Principal activities

Principal activity of the company during the financial year was of ...

Director

The director who served the company throughout the year was as follows:

Dawid Rafal NASTULA

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and 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 director is 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 director is 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

On behalf of the board.

----------------------------------
Dawid Rafal NASTULA
Director

Date approved: 14 May 2026

2

GODIVA SMART LTD Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 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. Nash Accountancy Europe & Co. Ltd 30 November 2025 .................................................... Nash Accountancy Europe & Co. Ltd 25 Electric Avenue Innova Park Enfield EN3 7GD 14 May 2026 3

GODIVA SMART LTD
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 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.
Nash Accountancy Europe & Co. Ltd
30 November 2025

....................................................

Nash Accountancy Europe & Co. Ltd
25 Electric Avenue
Innova Park
Enfield
EN3 7GD
14 May 2026

3

GODIVA SMART LTD
Income Statement
For the year ended 30 November 2025

	2025 £	2024 £
Turnover	64,466	49,460
Cost of sales	(58,182)	(42,253)
Gross profit	6,284	7,207
Selling and distribution costs	0	(830)
Administrative expenses	(3,778)	(5,392)
Operating profit	2,506	985
Profit/(Loss) on ordinary activities before taxation	2,506	985
Tax on profit on ordinary activities	(476)	(187)
Profit/(Loss) for the financial year	2,030	798

4

GODIVA SMART LTD
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Current assets
Cash at bank and in hand		4	1,065
Creditors: amount falling due within one year	3	(703)	(836)
Net current assets		(699)	229

Total assets less current liabilities		(699)	229
Net assets		(699)	229

Capital and reserves
Called up share capital	4	129	100
Profit and loss account		(828)	129
Shareholders' funds		(699)	229

For the year ended 30 November 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 14 May 2026 and were signed by:

-------------------------------
Dawid Rafal NASTULA
Director

5

GODIVA SMART LTD
Statement of Changes in Equity
For the year ended 30 November 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 December 2023	100	(134)	(34)
Profit for the year		798	798
Total comprehensive income for the year	-	798	798
Dividends		(535)	(535)
Total investments by and distributions to owners	-	(535)	(535)
At 30 November 2024	100	129	229
At 01 December 2024	129	129	258
Profit for the year		2,030	2,030
Total comprehensive income for the year	-	2,030	2,030
Dividends		(2,987)	(2,987)
Total investments by and distributions to owners	-	(2,987)	(2,987)
At 30 November 2025	129	(828)	(699)

6

GODIVA SMART LTD
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

GODIVA SMART LTD is a private company, limited by shares, registered in , registration number 14486369, registration address 120 Shelbourne Road, London.

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.

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.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	228	650
Corporation Tax	476	187
Other Creditors	(1)	(1)
	703	836

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

7

Registered Number: 14486369

GODIVA SMART LTD

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025