Vitalina Limited Filleted accounts for Companies House (small and micro)

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COMPANY REGISTRATION NUMBER: 01486578

Vitalina Limited

Filleted Unaudited Financial Statements

31 March 2023

Vitalina Limited

Statement of Financial Position

31 March 2023

	2023		2022
Note	£	£	£

Current assets

Stocks		25,576	25,576
Debtors	4	56,417	88,193
Cash at bank and in hand		108,921	93,929
		---------	---------
		190,914	207,698

Creditors: amounts falling due within one year	5	105,156		121,940
		---------		---------
Net current assets			85,758	85,758
			--------	--------
Total assets less current liabilities			85,758	85,758
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	85,658	85,658
	--------	--------
Shareholders funds	85,758	85,758
	--------	--------

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 income and retained earnings has not been delivered.

For the year ending 31 March 2023 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 year 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 were approved by the board of directors and authorised for issue on 12 January 2024 , and are signed on behalf of the board by:

Mrs D Feldman

Director

Company registration number: 01486578

Vitalina Limited

Notes to the Financial Statements

Year ended 31 March 2023

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 ODH.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Debtors

	2023	2022
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	50,140	50,140
Other debtors	6,277	38,053
	--------	--------
	56,417	88,193
	--------	--------

5. Creditors: amounts falling due within one year

	2023	2022
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	56,049	72,894
Amounts owed to related companies	33,883	33,883
Other creditors	15,224	15,163
	---------	---------
	105,156	121,940
	---------	---------

6. Related party transactions

Loan account balances with related companies are disclosed separately in the debtors and creditors notes to the accounts.