Registered number
SC763187
Love Dosa Ltd
Filleted Accounts
30 April 2025
Love Dosa Ltd
Registered number: SC763187
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 - 2,197
Tangible assets 4 3,722 -
3,722 2,197
Current assets
Stocks 2,000 2,000
Debtors 5 17,000 -
Cash at bank and in hand 7,007 11,571
26,007 13,571
Creditors: amounts falling due within one year 6 (32,158) (5,732)
Net current (liabilities)/assets (6,151) 7,839
Net (liabilities)/assets (2,429) 10,036
Capital and reserves
Called up share capital 100 1
Profit and loss account (2,529) 10,035
Shareholders' funds (2,429) 10,036
The director is 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 director acknowledges her 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.
Mrs. Fazila Ajikumar
Director
Approved by the board on 21 June 2025
Love Dosa Ltd
Notes to the Accounts
for the period from 1 April 2024 to 30 April 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Fixtures, fittings, tools and equipment 20% reducing balance
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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 2,197
Disposals (2,197)
At 30 April 2025 -
Amortisation
At 30 April 2025 -
Net book value
At 30 April 2025 -
At 31 March 2024 2,197
4 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 4,652
At 30 April 2025 4,652
Depreciation
Charge for the period 930
At 30 April 2025 930
Net book value
At 30 April 2025 3,722
5 Debtors 2025 2024
£ £
Other debtors - staff loan 17,000 -
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 3,133 -
Taxation and social security costs 24,818 3,761
Other creditors 4,207 1,971
32,158 5,732
7 Related party transactions
At the reporting date the company owes £2,268 (2024: £891) to the Director Mrs.Fazila Ajikumar. The loan is interest free and repayable on demand. The company has advanced a loan of £17,000 to a staff and it is repayable in 12 months with interest of 8%.
8 Controlling party
The company is cotrolled by Mrs. Fazila Ajikumar.
9 Other information
Love Dosa Ltd is a private company limited by shares and incorporated in England. Its registered office is:
6, Love Dosa
Mealmarket Close, High Street,
Inverness,
Highland
IV1 1HS
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