Registered number
SC209483
La Tea Doh (Fine Foods & Teas) Ltd
Filleted Accounts
31 January 2025
La Tea Doh (Fine Foods & Teas) Ltd
Registered number: SC209483
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 18,090 3,672
Current assets
Stocks 7,300 6,850
Debtors 4 833 833
Cash at bank and in hand 54,137 70,671
62,270 78,354
Creditors: amounts falling due within one year 5 (6,135) (8,941)
Net current assets 56,135 69,413
Total assets less current liabilities 74,225 73,085
Creditors: amounts falling due after more than one year 6 (4,000) (7,000)
Net assets 70,225 66,085
Capital and reserves
Called up share capital 2 2
Profit and loss account 70,223 66,083
Shareholders' funds 70,225 66,085
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dianne Pert
Director
Approved by the board on 31 March 2025
La Tea Doh (Fine Foods & Teas) Ltd
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 14,878
Additions 21,588
Disposals (2,800)
At 31 January 2025 33,666
Depreciation
At 1 February 2024 11,206
Charge for the year 7,170
On disposals (2,800)
At 31 January 2025 15,576
Net book value
At 31 January 2025 18,090
At 31 January 2024 3,672
4 Debtors 2025 2024
£ £
Other debtors 833 833
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors - 38
Amounts owed to group undertakings and undertakings in which the company has a participating interest 5,393 3,898
Taxation and social security costs 202 4,465
Other creditors 540 540
6,135 8,941
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 4,000 7,000
Other creditors - -
4,000 7,000
7 Other information
La Tea Doh (Fine Foods & Teas) Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
136 Nithsdale Road
Glasgow
G41 5RB
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