Olivia Anne Ltd iXBRL

Olivia Anne Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 April 2026

Olivia Anne Ltd

DIRECTOR AND OTHER INFORMATION


Director	O Orza


Company Registration Number	14788969


Registered Office	Grenville House
	4 Grenville Avenue
	BROXBOURNE
	Hertfordshire
	EN10 7DH
	United Kingdom


Accountants	Lincoln Brown & Co Limited
	Chartered Certified Accountants
	Grenville House
	4 Grenville Avenue
	Herts
	EN10 7DH
	United Kingdom

Olivia Anne Ltd

DIRECTOR'S REPORT

for the financial year ended 30 April 2026

The director presents their report and the unaudited financial statements for the financial year ended 30 April 2026.

Director

The director who served during the financial year is as follows:

O Orza

There were no changes in shareholdings between 30 April 2026 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of director's Responsibilities and Declaration on Unaudited Financial Statements

The director made the following statement in respect of the unaudited financial statements:

"General responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

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) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is 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 director is required to:

select suitable accounting policies and apply them consistently;

make judgements 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 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. They 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.

Director's declaration on unaudited financial statements

In relation to the financial statements comprising the Income Statement, the Abridged Statement of Financial Position and the related notes:

The director approves these financial statements and confirms that they is responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The director confirms that they has made available to Lincoln Brown & Co Limited, (Chartered Certified Accountants), all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The director confirms that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 30 April 2026."

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

O Orza

Director

21 May 2026

Olivia Anne Ltd

INCOME STATEMENT

for the financial year ended 30 April 2026

	2026	2025
Notes	£	£

Turnover	320,714	301,835

Cost of sales	(122,354)	(97,829)
	─────────	─────────
Gross profit	198,360	204,006

Administrative expenses	(49,356)	(71,649)
	─────────	─────────
Operating profit	149,004	132,357

Interest receivable and similar income	-	91
Interest payable and similar expenses	(1,251)	-
	─────────	─────────
Profit before taxation	147,753	132,448

Tax on profit	(36,070)	(29,657)
	─────────	─────────
Profit for the financial year	111,683	102,791
	─────────	─────────
Total comprehensive income	111,683	102,791
	═════════	═════════

Olivia Anne Ltd

Company Registration Number: 14788969

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 30 April 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

43,296

51,123

─────────

Current Assets

Debtors

27,779

25,651

Cash and cash equivalents

292,139

146,433

─────────

319,918

172,084

─────────

Creditors: amounts falling due within one year

(215,122)

(101,798)

─────────

Net Current Assets

104,796

70,286

─────────

Total Assets less Current Liabilities

148,092

121,409

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

147,992

121,309

─────────

Shareholders' Funds

148,092

121,409

═════════

The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 21 May 2026



________________________________
O Orza
Director

Olivia Anne Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 April 2026

General Information

Olivia Anne Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14788969. The registered office of the company is Grenville House, 4 Grenville Avenue, BROXBOURNE, Hertfordshire, EN10 7DH, United Kingdom. Content creator The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 April 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

20% Reducing balance

Fixtures, fittings and equipment

20% Reducing balance

Motor vehicles

20% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2025 - 0).


4.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Total
		machinery	fittings and	vehicles
			equipment
		£	£	£	£
	Cost
	At 1 May 2025	5,967	8,776	42,077	56,820
	Additions	2,996	-	-	2,996
		─────────	─────────	─────────	─────────
	At 30 April 2026	8,963	8,776	42,077	59,816
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 May 2025	1,837	3,159	701	5,697
	Charge for the financial year	1,425	1,123	8,275	10,823
		─────────	─────────	─────────	─────────
	At 30 April 2026	3,262	4,282	8,976	16,520
		─────────	─────────	─────────	─────────
	Net book value
	At 30 April 2026	5,701	4,494	33,101	43,296
		═════════	═════════	═════════	═════════
	At 30 April 2025	4,130	5,617	41,376	51,123
		═════════	═════════	═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 April 2026.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.