| LA DISPENSA LTD |
| Notes to the Accounts |
| for the year ended 30 November 2024 |
|
| 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. |
|
|
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. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 December 2023 |
3,023 |
|
10,000 |
|
13,023 |
|
Additions |
- |
|
7,750 |
|
7,750 |
|
Disposals |
- |
|
(10,000) |
|
(10,000) |
|
At 30 November 2024 |
3,023 |
|
7,750 |
|
10,773 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 December 2023 |
998 |
|
3,600 |
|
4,598 |
|
Charge for the year |
405 |
|
1,550 |
|
1,955 |
|
On disposals |
- |
|
(3,600) |
|
(3,600) |
|
At 30 November 2024 |
1,403 |
|
1,550 |
|
2,953 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2024 |
1,620 |
|
6,200 |
|
7,820 |
|
At 30 November 2023 |
2,025 |
|
6,400 |
|
8,425 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
28,504 |
|
18,425 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans and overdrafts |
6,194 |
|
8,757 |
|
Trade creditors |
12,000 |
|
11,689 |
|
Other taxes and social security costs |
2,924 |
|
3,123 |
|
Director's Loan Account - HAIHONG PEI |
88,719 |
|
65,626 |
|
Other creditors |
1,347 |
|
1,525 |
|
|
|
|
|
|
111,184 |
|
90,720 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
LA DISPENSA LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
197a Upper Chorlton Road |
|
Manchester |
|
M16 0BH |