Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 10621736 Mr Adam Smith Mr Charles Dobosz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10621736 2023-03-31 10621736 2024-03-31 10621736 2023-04-01 2024-03-31 10621736 frs-core:CurrentFinancialInstruments 2024-03-31 10621736 frs-core:Non-currentFinancialInstruments 2024-03-31 10621736 frs-core:FurnitureFittings 2024-03-31 10621736 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10621736 frs-core:FurnitureFittings 2023-03-31 10621736 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 10621736 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 10621736 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 10621736 frs-core:ShareCapital 2024-03-31 10621736 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10621736 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10621736 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10621736 frs-bus:SmallEntities 2023-04-01 2024-03-31 10621736 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10621736 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10621736 frs-bus:Director1 2023-04-01 2024-03-31 10621736 frs-bus:Director2 2023-04-01 2024-03-31 10621736 frs-countries:EnglandWales 2023-04-01 2024-03-31 10621736 2022-03-31 10621736 2023-03-31 10621736 2022-04-01 2023-03-31 10621736 frs-core:CurrentFinancialInstruments 2023-03-31 10621736 frs-core:Non-currentFinancialInstruments 2023-03-31 10621736 frs-core:ShareCapital 2023-03-31 10621736 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10621736
Las Ramblas Wine and Tapas Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10621736
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,857 105,016
87,857 105,016
CURRENT ASSETS
Stocks 8,932 8,324
Debtors 5 151,793 176,652
Cash at bank and in hand 20,116 4,334
180,841 189,310
Creditors: Amounts Falling Due Within One Year 6 (279,343 ) (269,345 )
NET CURRENT ASSETS (LIABILITIES) (98,502 ) (80,035 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,645 ) 24,981
Creditors: Amounts Falling Due After More Than One Year 7 (11,666 ) (21,667 )
NET (LIABILITIES)/ASSETS (22,311 ) 3,314
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (22,411 ) 3,214
SHAREHOLDERS' FUNDS (22,311) 3,314
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Charles Dobosz
Director
18/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Las Ramblas Wine and Tapas Limited (registered number 10621736 ) is a private company, limited by shares.
The company is incorporated in England & Wales
The registered office is The Treasury Basement, Palmyra Square South, Warrington, Cheshire, WA1 1BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The depreciation rates generally applicable are:
Leasehold 10% reducing balance
Fixtures & Fittings 10% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of people employed by the company was 15 (2023: 15)
15 15
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 140,204 52,550 192,754
As at 31 March 2024 140,204 52,550 192,754
Depreciation
As at 1 April 2023 66,072 21,666 87,738
Provided during the period 11,942 5,217 17,159
As at 31 March 2024 78,014 26,883 104,897
Net Book Value
As at 31 March 2024 62,190 25,667 87,857
As at 1 April 2023 74,132 30,884 105,016

5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by related parties 151,793 176,652

6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 46,804 57,762
Bank loans and overdrafts 10,000 10,000
Corporation tax 21,477 21,477
Other taxes and social security 138,551 130,042
Other creditors 62,511 50,064
279,343 269,345

7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,666 21,667

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8. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of the employees. 
The assets of the scheme are held separately from those of the company in an independently administered fund.
9. Operating Lease commitments
The company has commitments under non-cancellable operating leases. 
The total of future minimum lease payments is £388,750 (2023: £428,750).
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