Lapa Distribution UK Ltd 07006296 true 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of retail and distribution. The company stopped trading in the year. Digita Accounts Production Advanced 6.30.9574.0 true Mr CJ Ormiston 07006296 2023-04-01 2024-03-31 07006296 2024-03-31 07006296 bus:OrdinaryShareClass1 2024-03-31 07006296 core:RetainedEarningsAccumulatedLosses 2024-03-31 07006296 core:ShareCapital 2024-03-31 07006296 core:CurrentFinancialInstruments 2024-03-31 07006296 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07006296 core:FurnitureFittingsToolsEquipment 2024-03-31 07006296 bus:FRS102 2023-04-01 2024-03-31 07006296 bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07006296 bus:FullAccounts 2023-04-01 2024-03-31 07006296 bus:RegisteredOffice 2023-04-01 2024-03-31 07006296 bus:Director1 2023-04-01 2024-03-31 07006296 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07006296 bus:EntityNoLongerTradingButTradedInPast 2023-04-01 2024-03-31 07006296 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07006296 core:PlantMachinery 2023-04-01 2024-03-31 07006296 countries:England 2023-04-01 2024-03-31 07006296 2023-03-31 07006296 core:FurnitureFittingsToolsEquipment 2023-03-31 07006296 2023-03-31 07006296 bus:OrdinaryShareClass1 2023-03-31 07006296 core:RetainedEarningsAccumulatedLosses 2023-03-31 07006296 core:ShareCapital 2023-03-31 07006296 core:CurrentFinancialInstruments 2023-03-31 07006296 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07006296

Lapa Distribution UK Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2024

 

Lapa Distribution UK Ltd

Profit and Loss Account for the Year Ended 31 March 2024

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

 

Lapa Distribution UK Ltd

(Registration number: 07006296)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

63

63

Cash at bank and in hand

 

261

261

 

324

324

Creditors: Amounts falling due within one year

6

(14,088)

(14,088)

Net liabilities

 

(13,764)

(13,764)

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

(13,864)

(13,864)

Shareholders' deficit

 

(13,764)

(13,764)

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 November 2024
 

.........................................
Mr CJ Ormiston
Director

   
     
 

Lapa Distribution UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5th Floor, Intergen House
65-67 Western Road
Hove, BN3 2JQ

The principal place of business is:
Unit 3-4 Orchard Place Business Centre
Seven Mile Lane
Borough Green
TN15 8QX

These financial statements were authorised for issue by the director on 19 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Lapa Distribution UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2023

7,936

7,936

At 31 March 2024

7,936

7,936

Depreciation

At 1 April 2023

7,936

7,936

At 31 March 2024

7,936

7,936

Carrying amount

At 31 March 2024

-

-

4

Debtors

5

Cash and cash equivalents

2024
£

2023
£

Cash at bank

261

261

6

Creditors

2024
£

2023
£

Due within one year

Other payables

14,088

14,088

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100