1 false false false false false false false false false false true false false false false false false No description of principal activity 2022-10-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 13628473 2022-10-01 2023-09-30 13628473 2023-09-30 13628473 2022-09-30 13628473 2021-09-17 2022-09-30 13628473 2022-09-30 13628473 2021-09-16 13628473 bus:RegisteredOffice 2022-10-01 2023-09-30 13628473 bus:LeadAgentIfApplicable 2022-10-01 2023-09-30 13628473 bus:Director1 2022-10-01 2023-09-30 13628473 bus:Director2 2022-10-01 2023-09-30 13628473 core:WithinOneYear 2023-09-30 13628473 core:WithinOneYear 2022-09-30 13628473 core:ShareCapital 2023-09-30 13628473 core:ShareCapital 2022-09-30 13628473 core:RetainedEarningsAccumulatedLosses 2023-09-30 13628473 core:RetainedEarningsAccumulatedLosses 2022-09-30 13628473 bus:SmallEntities 2022-10-01 2023-09-30 13628473 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 13628473 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 13628473 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 13628473 bus:FullAccounts 2022-10-01 2023-09-30
COMPANY REGISTRATION NUMBER: 13628473
Lana Spirits Ltd
Filleted Unaudited Financial Statements
30 September 2023
Lana Spirits Ltd
Financial Statements
Year ended 30 September 2023
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
4
Lana Spirits Ltd
Officers and Professional Advisers
The board of directors
F M Arasin
A Hasni
Registered office
38 Cathcart Road
London
SW10 9NN
Accountants
Complete Accounting Solutions
Chartered Certified Accountants
727-729 High Road
London
N12 0BP
Lana Spirits Ltd
Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lana Spirits Ltd
Year ended 30 September 2023
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 September 2023, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP
Lana Spirits Ltd
Statement of Financial Position
30 September 2023
2023
2022
Note
£
£
Current assets
Debtors
5
9,780
21,928
Cash at bank and in hand
326
2,044
--------
--------
10,106
23,972
Creditors: amounts falling due within one year
6
3,200
25,064
--------
--------
Net current assets/(liabilities)
6,906
( 1,092)
-------
-------
Total assets less current liabilities
6,906
( 1,092)
-------
-------
Net assets/(liabilities)
6,906
( 1,092)
-------
-------
Capital and reserves
Called up share capital
50
50
Profit and loss account
6,856
( 1,142)
-------
-------
Shareholders funds/(deficit)
6,906
( 1,092)
-------
-------
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.
For the year ending 30 September 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 20 September 2024 , and are signed on behalf of the board by:
F M Arasin
Director
Company registration number: 13628473
Lana Spirits Ltd
Notes to the Financial Statements
Year ended 30 September 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 38 Cathcart Road, London, SW10 9NN.
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. The financial statements are prepared in sterling, which is the functional currency of the entity .
Going concern
In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 .
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Debtors
2023
2022
£
£
Other debtors
9,780
21,928
-------
--------
6. Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
1,640
Social security and other taxes
1,652
Other creditors
1,560
23,412
-------
--------
3,200
25,064
-------
--------