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REGISTERED NUMBER: SC379174 (Scotland)















Financial Statements for the Year Ended 31 October 2024

for

LA VIGNA LTD.

LA VIGNA LTD. (REGISTERED NUMBER: SC379174)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

LA VIGNA LTD.

Company Information
for the Year Ended 31 October 2024







DIRECTOR: T Barelli





SECRETARIES: Mrs R Cruikshank
M Barelli





REGISTERED OFFICE: 13 Hope Street
Lanark
ML11 7NL





REGISTERED NUMBER: SC379174 (Scotland)





ACCOUNTANTS: G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL

LA VIGNA LTD. (REGISTERED NUMBER: SC379174)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 20,000
Tangible assets 5 42,951 40,835
62,951 60,835

CURRENT ASSETS
Stocks 6 2,792 2,500
Debtors 7 883 990
Cash at bank and in hand 207,745 237,988
211,420 241,478
CREDITORS
Amounts falling due within one year 8 39,241 111,951
NET CURRENT ASSETS 172,179 129,527
TOTAL ASSETS LESS CURRENT
LIABILITIES

235,130

190,362

PROVISIONS FOR LIABILITIES 2,911 2,379
NET ASSETS 232,219 187,983

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 232,217 187,981
SHAREHOLDERS' FUNDS 232,219 187,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LA VIGNA LTD. (REGISTERED NUMBER: SC379174)

Balance Sheet - continued
31 October 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2025 and were signed by:





T Barelli - Director


LA VIGNA LTD. (REGISTERED NUMBER: SC379174)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

La Vigna Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tenant's Improvements - 2% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 20,000
NET BOOK VALUE
At 31 October 2024 20,000
At 31 October 2023 20,000

LA VIGNA LTD. (REGISTERED NUMBER: SC379174)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Tenant's Plant and and
Improvements machinery fittings Totals
£    £    £    £   
COST
At 1 November 2023 34,416 22,904 9,113 66,433
Additions - 3,825 744 4,569
Disposals - - (360 ) (360 )
At 31 October 2024 34,416 26,729 9,497 70,642
DEPRECIATION
At 1 November 2023 6,101 12,900 6,597 25,598
Charge for year 688 1,383 290 2,361
Eliminated on disposal - - (268 ) (268 )
At 31 October 2024 6,789 14,283 6,619 27,691
NET BOOK VALUE
At 31 October 2024 27,627 12,446 2,878 42,951
At 31 October 2023 28,315 10,004 2,516 40,835

6. STOCKS
2024 2023
£    £   
Stocks 2,792 2,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments 883 990

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 7,682 6,438
Tax 10,276 3,695
VAT 11,569 7,640
Directors' loan accounts 5,999 90,329
Accrued expenses 3,715 3,849
39,241 111,951

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T Barelli.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
La Vigna Ltd.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of La Vigna Ltd. for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of La Vigna Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of La Vigna Ltd. and state those matters that we have agreed to state to the director of La Vigna Ltd. in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that La Vigna Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of La Vigna Ltd.. You consider that La Vigna Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of La Vigna Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL


9 April 2025