REGISTERED NUMBER: SC813123 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Vananaman Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

7,802

10,217

CURRENT ASSETS

Debtors

5

541

-

Cash at bank

11,703

7,694

12,244

7,694

CREDITORS

Amounts falling due within one year

6

11,038

8,689

NET CURRENT ASSETS/(LIABILITIES)

1,206

(995

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,008

9,222

CREDITORS

Amounts falling due after more than one year

7

-

(3,023

)

PROVISIONS FOR LIABILITIES

(1,482

)

-

NET ASSETS

7,526

6,199

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,426

6,099

SHAREHOLDERS' FUNDS

7,526

6,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

Mr Silvano Menoni - Director

1.	STATUTORY INFORMATION

Vananaman Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC813123

Registered office:

5 Kings Court

Off High Street

Falkirk

Stirlingshire

FK1 1PG

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Going concern

The accounts are prepared on a going concern basis.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed annually, with bad debts being written off in the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2025

13,623

-

13,623

Additions

-

152

152

At 30 June 2026

13,623

152

13,775

DEPRECIATION

At 1 July 2025

3,406

-

3,406

Charge for year

2,554

13

2,567

At 30 June 2026

5,960

13

5,973

NET BOOK VALUE

At 30 June 2026

7,663

139

7,802

At 30 June 2025

10,217

-

10,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

541

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,181

5,001

Trade creditors

90

-

Taxation and social security

6,657

2,334

Other creditors

1,110

1,354

11,038

8,689

Creditors include unsecured bank loans, which amount to £3,181 (2025: £5,001).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,023

Creditors include unsecured bank loans, which amount to £NIL (2025: £3,023).

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the directors £30 (2025: £286). There are no terms for repayment of this loan and no interest is being charged.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Silvano Menoni.

10.	OFF-BALANCE SHEET ARRANGEMENTS

The total amount of financial commitments not included in the balance sheet is £1,638 (2025 - £2,137).

The company has a lease on a storage container. The total amount disclosed is the total amount due to the expiration of the lease. The annual rent is £1,638.