CHERVONA HOLDING LTD


Director	KIZEMA, Dmytro


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	16438489 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Called up share capital not paid			274,611
Fixed assets
Investments	3		203,438
			203,438
Current assets
Cash at bank and on hand		22,981
		22,981
Creditors amounts falling due within one year	4	(1,580)
Net current assets (liabilities)			296,012
Total assets less current liabilities			499,450
Net assets			499,450
Capital and reserves
Called up share capital			500,000
Profit and loss account			(550)
Shareholders' funds			499,450

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 July 2026, and are signed on its behalf by:

KIZEMA, Dmytro
Director
Registered Company No. 16438489

CHERVONA HOLDING LTD

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments held as fixed assets are initially recognised at cost and subsequently measured at fair value where this can be measured reliably. Changes in fair value are recognised in profit or loss in accordance with the requirements of FRS 102. The Company classifies investments as fixed assets where they are held for long-term investment purposes and are not held for short-term trading purposes. Income arising from investments, including interest and dividends, is recognised in profit or loss when the Company’s right to receive payment is established.

Investments

Investments held as fixed assets are initially recognised at cost and subsequently measured at fair value where this can be measured reliably. Changes in fair value are recognised in profit or loss in accordance with the requirements of FRS 102.

The Company classifies investments as fixed assets where they are held for long-term investment purposes and are not held for short-term trading purposes.

Income arising from investments, including interest and dividends, is recognised in profit or loss when the Company’s right to receive payment is established.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	199,906	199,906
Revaluations	3,532	3,532
At 31 December 25	203,438	203,438
Net book value
At 31 December 25	203,438	203,438

	Notes
	¹Other investments other than loans

4.	Creditors: amounts due within one year

		2025
		£
	Accrued liabilities and deferred income	1,580
	Total	1,580