| Latalia 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). |
|
|
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: |
|
|
Plant and machinery |
over 5 years |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 February 2024 |
24,763 |
|
At 31 January 2025 |
24,763 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 February 2024 |
12,382 |
|
Charge for the year |
6,190 |
|
At 31 January 2025 |
18,572 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2025 |
6,191 |
|
At 31 January 2024 |
12,381 |
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Directors current account |
25,719 |
|
22,551 |
|
Other creditors |
360 |
|
360 |
|
|
|
|
|
|
26,079 |
|
22,911 |
|
|
|
|
|
|
|
|
|
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| 5 |
Other information |
|
|
Latalia Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
New village Hall |
|
12 Lodge Street |
|
Cullingworth |
|
BD13 5HB |