30 June 2023 false No description of principal activity Taxfiler 2024.6 SC599758business:PrivateLimitedCompanyLtd2023-06-302024-06-30 SC5997582023-06-29 SC5997582023-06-302024-06-30 SC599758business:AuditExemptWithAccountantsReport2023-06-302024-06-30 SC599758business:FilletedAccounts2023-06-302024-06-30 SC5997582024-06-30 SC599758business:Director12023-06-302024-06-30 SC599758business:RegisteredOffice2023-06-302024-06-30 SC5997582023-06-29 SC599758core:WithinOneYear2024-06-30 SC599758core:WithinOneYear2023-06-29 SC599758core:AfterOneYear2024-06-30 SC599758core:AfterOneYear2023-06-29 SC599758core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC599758core:ShareCapitalcore:PreviouslyStatedAmount2023-06-29 SC599758core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC599758core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-29 SC599758core:PreviouslyStatedAmount2024-06-30 SC599758core:PreviouslyStatedAmount2023-06-29 SC599758business:SmallEntities2023-06-302024-06-30 SC599758countries:Scotland2023-06-302024-06-30 SC599758core:LandBuildings2023-06-302024-06-30 SC599758core:LandBuildings2023-06-29 SC599758core:LandBuildings2024-06-30 SC5997582022-07-012023-06-29 iso4217:GBP xbrli:pure
Company Registration No. SC599758 (Scotland)
LA BIRRA VITA HOLDINGS LIMITED Unaudited accounts for the period from 30 June 2023 to 30 June 2024
LA BIRRA VITA HOLDINGS LIMITED Unaudited accounts Contents
Page
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LA BIRRA VITA HOLDINGS LIMITED Company Information for the period from 30 June 2023 to 30 June 2024
Director
Felice Di Resta
Company Number
SC599758 (Scotland)
Registered Office
44 Leyland Road Motherwell Lanarkshire ML1 3FX Scotland
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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LA BIRRA VITA HOLDINGS LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
465,092 
465,092 
Current assets
Debtors
- 
9,600 
Cash at bank and in hand
7,648 
487 
7,648 
10,087 
Creditors: amounts falling due within one year
(249,706)
(245,755)
Net current liabilities
(242,058)
(235,668)
Total assets less current liabilities
223,034 
229,424 
Creditors: amounts falling due after more than one year
(197,651)
(218,598)
Net assets
25,383 
10,826 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
25,382 
10,825 
Shareholders' funds
25,383 
10,826 
For the period ending 30 June 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 director acknowledges his 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 June 2025 and were signed on its behalf by
Felice Di Resta Director Company Registration No. SC599758
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LA BIRRA VITA HOLDINGS LIMITED Notes to the Accounts for the period from 30 June 2023 to 30 June 2024
1
Statutory information
LA BIRRA VITA HOLDINGS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC599758. The registered office is 44 Leyland Road, Motherwell, Lanarkshire, ML1 3FX, Scotland.
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 period, 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:
Land & buildings
No depreciation charged
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 30 June 2023
465,092 
At 30 June 2024
465,092 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
465,092 
At 29 June 2023
465,092 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
9,600 
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LA BIRRA VITA HOLDINGS LIMITED Notes to the Accounts for the period from 30 June 2023 to 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
18,186 
15,425 
Taxes and social security
7,198 
3,008 
Other creditors
224,322 
227,322 
249,706 
245,755 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
197,651 
218,598 
8
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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