Micro-entity Accounts

VITANIA LTD Registered Number 16259929

Micro-entity Balance Sheet as at 28 February 2026

	Notes	2026
		£
Called up share capital not paid		-
Fixed Assets		-
Current Assets		5
Prepayments and accrued income		79
Creditors: amounts falling due within one year		0
Net current assets (liabilities)		84
Total assets less current liabilities		84
Creditors: amounts falling due after more than one year		0
Provisions for liabilities		0
Accruals and deferred income		0
Total net assets (liabilities)		84
Capital and reserves		84

For the year ending 28 February 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 4 November 2026

And signed on their behalf by:
Yanan Liu, Director

VITANIA LTD Registered Number 16259929

Notes to the Micro-entity Accounts for the period ended 28 February 2026

1Employees

	2026
Average number of employees during the period	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the micro-entities regime in accordance with FRS 105, using historical cost, the accrual basis and the going concern basis. This is the first accounting period and there are no prior-period comparatives.

Other accounting policies
Issued and uncalled share capital: At 28 February 2026 the company had 10,000 ordinary shares of GBP1 each, held 8,000 by Yanan Liu and 2,000 by Wenyuan Liu. All were unpaid and uncalled. No calls had been made and no specific payment date had been agreed. No called-up share capital or subscription debtor is recognised. This does not record receipt of share money or correction of historical Companies House capital filings.

Non-repayable shareholder support is recognised as owner contributions outside share capital, with the corresponding company costs or assets. It is not turnover or payment for shares and creates no reimbursement creditor. Direct costs of the registered capital reduction are deducted from equity.

Annual registered office costs are allocated over the service period beginning 14 February 2026. The annual ICO payment is allocated over 29 October 2025 to 28 October 2026 using payment and renewal correspondence. Unexpired amounts are prepaid. The original address service is recognised from incorporation, excluding the four pre-incorporation days. The company formation cost is treated as a shareholder-funded company expense.

Foreign currency transactions are translated using ECB reference cross-rates for their statement dates and monetary balances at the last published rate before the reporting date. Exchange differences are included in profit or loss.

There were no company advances or credits to directors, guarantees for directors or other unrecorded financial commitments.