DE OLIVEIRA SANTOS LIMITED


Director	DE OLIVEIRA SANTOS, Joana


Registered Address	Ground Floor, Cardigan House
	Swansea Enterprise Park
	Swansea
	SA7 9LA


Registered Number	13070628 (England and Wales)

Statement of Financial Position
30 June 2026

	Notes	30 Jun 2026		31 Dec 2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		424
			-		424
Current assets
Debtors		2		-
Cash at bank and on hand		-		9,409
		2		9,409
Creditors amounts falling due within one year	4	-		(3,398)
Net current assets (liabilities)			2		6,011
Total assets less current liabilities			2		6,435
Accruals and deferred income			-		(450)
Net assets			2		5,985
Capital and reserves
Called up share capital			1		1
Profit and loss account			1		5,984
Shareholders' funds			2		5,985

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 14 July 2026, and are signed on its behalf by:

DE OLIVEIRA SANTOS, Joana
Director
Registered Company No. 13070628

DE OLIVEIRA SANTOS LIMITED

Notes to the Financial Statements
for the period ended 30 June 2026

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
	The company ceased trading on 10 June 2025 and the director does not intend for the company to recommence trading. Following the cessation of trade, the company continued to settle its remaining liabilities and conclude its affairs, with its bank account being closed in June 2026. The financial statements have therefore been prepared on a basis other than going concern. Assets and liabilities have been stated at the amounts expected to be realised and settled. No material adjustments arose as a result of preparing the financial statements on this basis.

Going concern

The company ceased trading on 10 June 2025 and the director does not intend for the company to recommence trading. Following the cessation of trade, the company continued to settle its remaining liabilities and conclude its affairs, with its bank account being closed in June 2026.

The financial statements have therefore been prepared on a basis other than going concern. Assets and liabilities have been stated at the amounts expected to be realised and settled. No material adjustments arose as a result of preparing the financial statements on this basis.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2026		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	1,592	1,592
Disposals	(1,592)	(1,592)
Depreciation and impairment
At 01 January 25	1,168	1,168
Charge for year	424	424
On disposals	(1,592)	(1,592)
Net book value
At 30 June 26	-	-
At 31 December 24	424	424

4.	Creditors: amounts due within one year

	2026	2024
	£	£
Taxation and social security	-	2,689
Other creditors	-	709
Total	-	3,398

5.	Change in reporting period and impact on comparability
	The company’s accounting reference date was extended from 31 December 2025 to 30 June 2026 to allow the company’s remaining affairs to be concluded following the cessation of trade. The financial statements therefore cover the 18-month period from 1 January 2025 to 30 June 2026. The comparative amounts cover the 12-month period ended 31 December 2024 and are therefore not entirely comparable.