Oliviana Limited 31/01/2026 iXBRL

Company registration number: SC833068

Oliviana Limited

Unaudited filleted financial statements

31 January 2026

Oliviana Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Oliviana Limited

Directors and other information


	Directors	Dr Giuseppe Paladini
		Dr Olga Liliana Rubio Mejia


	Company number	SC833068


	Registered office	4 Marshall Way
		Tullibody
		Alloa
		FK10 2GA


	Accountants	bk Plus
		Chartered Accountants
		20 Barnton Street
		Stirling
		FK8 1NE




	Bankers	Clearbank Limited
		4th Floor The Featherstone Building
		66 City Road
		London
		EC1Y 2AL

Oliviana Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Oliviana Limited

Period ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oliviana Limited for the period ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Oliviana Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Oliviana Limited and state those matters that we have agreed to state to the board of directors of Oliviana Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oliviana Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Oliviana Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Oliviana Limited. You consider that Oliviana Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Oliviana Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

bk Plus

Chartered Accountant

20 Barnton Street

Stirling

FK8 1NE

21 September 2026

Oliviana Limited

Statement of financial position

31 January 2026

		31/01/26
	Note	£	£

Fixed assets
Tangible assets	5	127,000
		_______
			127,000

Current assets
Cash at bank and in hand		19,057
		_______
		19,057
Creditors: amounts falling due
within one year	6	( 160,787)
		_______
Net current liabilities			( 141,730)
			_______
Total assets less current liabilities			( 14,730)

			_______
Net liabilities			( 14,730)
			_______

Capital and reserves
Called up share capital	7		100
Profit and loss account			( 14,830)
			_______
Shareholders deficit			( 14,730)
			_______

For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 September 2026 , and are signed on behalf of the board by:

Dr Giuseppe Paladini

Director

Company registration number: SC833068

Oliviana Limited

Notes to the financial statements

Period ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 4 Marshall Way, Tullibody, Alloa, FK10 2GA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the Company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured intially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1

5. Tangible assets

	Freehold property	Total
	£	£
Cost
At 4 January 2025	-	-
Additions	127,000	127,000
	_______	_______
At 31 January 2026	127,000	127,000
	_______	_______
Depreciation
At 4 January 2025 and 31 January 2026	-	-
	_______	_______
Carrying amount
At 31 January 2026	127,000	127,000
	_______	_______

Investment property

Included in property above are investment properties valued at £127,000.

6. Creditors: amounts falling due within one year

			31/01/26
			£
	Trade creditors		3,528
	Other creditors		157,259
			_______
			160,787
			_______

7. Called up share capital

Issued, called up and fully paid

	31/01/26
	No	£
Ordinary shares of £ 1.00 each	100	100
	_______	_______