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REGISTERED NUMBER: 07213482 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

LARARA LIMITED

LARARA LIMITED (REGISTERED NUMBER: 07213482)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


LARARA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: Mrs M M Dogan





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 07213482 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02 High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

LARARA LIMITED (REGISTERED NUMBER: 07213482)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 420 509
420 509

CURRENT ASSETS
Stocks 6 17,000 14,000
Debtors 7 1,250 1,250
Cash at bank 2,895 4,324
21,145 19,574
CREDITORS
Amounts falling due within one year 8 32,625 25,889
NET CURRENT LIABILITIES (11,480 ) (6,315 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(11,060

)

(5,806

)

CREDITORS
Amounts falling due after more than one
year

9

(6,308

)

(7,671

)

PROVISIONS FOR LIABILITIES 11 - (97 )
NET LIABILITIES (17,368 ) (13,574 )

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings (17,468 ) (13,674 )
SHAREHOLDERS' FUNDS (17,368 ) (13,574 )

LARARA LIMITED (REGISTERED NUMBER: 07213482)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2025 and were signed by:





Mrs M M Dogan - Director


LARARA LIMITED (REGISTERED NUMBER: 07213482)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

Larara Limited is a private company, limited by shares , registered in England and Wales. 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.

GOING CONCERN
The accounts show total net liabilities of £17,942 as at the balance sheet date. The accounts have been prepared on a going concern basis as the directors and shareholders have agreed to provide such funding as necessary to enable the company to continue to trade.

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

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

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.
Short leasehold - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% 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.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


LARARA LIMITED (REGISTERED NUMBER: 07213482)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 May 2024
and 30 April 2025 31,000
Amortisation
At 1 May 2024
and 30 April 2025 31,000
Net book value
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
Cost
At 1 May 2024 14,000 7,492 1,190 22,682
Additions - 80 - 80
At 30 April 2025 14,000 7,572 1,190 22,762
Depreciation
At 1 May 2024 14,000 7,324 849 22,173
Charge for year - 55 114 169
At 30 April 2025 14,000 7,379 963 22,342
Net book value
At 30 April 2025 - 193 227 420
At 30 April 2024 - 168 341 509

LARARA LIMITED (REGISTERED NUMBER: 07213482)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


6. STOCKS
2025 2024
£    £   
Stocks 17,000 14,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 1,250 1,250

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 10) 1,362 1,328
Trade creditors 319 1,008
Taxation and social security 1,771 1,765
Other creditors 29,173 21,788
32,625 25,889

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 10) 6,308 7,671

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 519 2,021

10. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 1,362 1,328

Amounts falling due between one and two years:
Bank loans - 1-2 years 1,394 1,362

Amounts falling due between two and five years:
Bank loans - 2-5 years 4,395 4,288

Amounts falling due in more than five years:

LARARA LIMITED (REGISTERED NUMBER: 07213482)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


10. LOANS - continued
2025 2024
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 519 2,021

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 97

Deferred
tax
£   
Balance at 1 May 2024 97
Provided during year 8
Utilised during year (105 )
Balance at 30 April 2025 -

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100