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Company Registration No. SC502491 (Scotland)
Varsovia Ltd Unaudited accounts for the year ended 31 March 2026
Varsovia Ltd Unaudited accounts Contents
Page
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Varsovia Ltd Company Information for the year ended 31 March 2026
Director
Anna Kaczmarek
Company Number
SC502491 (Scotland)
Registered Office
9 Kilmaluag Terrace Thornliebank Glasgow G46 8DG United Kingdom
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Varsovia Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,056 
1,866 
Current assets
Inventories
3,517 
3,717 
Debtors
21,375 
10,845 
Cash at bank and in hand
52,288 
75,301 
77,180 
89,863 
Creditors: amounts falling due within one year
(4,197)
(8,509)
Net current assets
72,983 
81,354 
Net assets
74,039 
83,220 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
73,939 
83,120 
Shareholders' funds
74,039 
83,220 
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2026 and were signed on its behalf by
Anna Kaczmarek Director Company Registration No. SC502491
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Varsovia Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Varsovia Ltd is a private company, limited by shares, registered in Scotland, registration number SC502491. The registered office is 9 Kilmaluag Terrace, Thornliebank, Glasgow, G46 8DG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.
Tangible fixed assets and depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery
33% on cost, and 20% on cost and 50% on cost.
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Varsovia Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2025
4,011 
At 31 March 2026
4,011 
Depreciation
At 1 April 2025
2,145 
Charge for the year
810 
At 31 March 2026
2,955 
Net book value
At 31 March 2026
1,056 
At 31 March 2025
1,866 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
1,399 
- 
Trade debtors
611 
628 
Accrued income and prepayments
209 
- 
Other debtors
19,156 
10,217 
21,375 
10,845 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,291 
6,538 
Taxes and social security
2,360 
1,823 
Other creditors
546 
148 
4,197 
8,509 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
- 
19,156 
19,156 
- 
- 
19,156 
19,156 
- 
8
Average number of employees
During the year the average number of employees was 5 (2025: 3).
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