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Company Registration No. 12429274 (England and Wales)
Luca and Rosa Limited Unaudited accounts for the year ended 31 January 2025
Luca and Rosa Limited Unaudited accounts Contents
Page
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Luca and Rosa Limited Company Information for the year ended 31 January 2025
Director
S Burns
Company Number
12429274 (England and Wales)
Registered Office
50 ROEBUCK ROAD BISHOPTON STRATFORD-UPON-AVON CV37 0UR ENGLAND
Accountants
Mosaic Accounting Limited Frensham Blakes Hill, North Littleton, Evesham Warwickshire WR11 8QN
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Luca and Rosa Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,761 
- 
Current assets
Inventories
96,077 
70,000 
Debtors
6,817 
409 
Cash at bank and in hand
3,504 
30,194 
106,398 
100,603 
Creditors: amounts falling due within one year
(248,855)
(224,110)
Net current liabilities
(142,457)
(123,507)
Net liabilities
(140,696)
(123,507)
Capital and reserves
Share premium
1 
1 
Profit and loss account
(140,697)
(123,508)
Shareholders' funds
(140,696)
(123,507)
For the year ending 31 January 2025 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 February 2025 and were signed on its behalf by
S Burns Director Company Registration No. 12429274
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Luca and Rosa Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Luca and Rosa Limited is a private company, limited by shares, registered in England and Wales, registration number 12429274. The registered office is 50 ROEBUCK ROAD, BISHOPTON, STRATFORD-UPON-AVON, CV37 0UR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2024
- 
Additions
2,348 
At 31 January 2025
2,348 
Depreciation
Charge for the year
587 
At 31 January 2025
587 
Net book value
At 31 January 2025
1,761 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
6,817 
409 
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Luca and Rosa Limited Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
248,505 
223,660 
Accruals
350 
450 
248,855 
224,110 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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