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Company Registration No. 15397263 (England and Wales)
Thearna Ltd Unaudited accounts for the period from 8 January 2024 to 31 January 2025
Thearna Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Thearna Ltd Company Information for the period from 8 January 2024 to 31 January 2025
Directors
Adam Theobald Briony Theobald
Company Number
15397263 (England and Wales)
Registered Office
The Sourdough Pizza Company Old Lake Road Ambleside LA22 0DH United Kingdom
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Thearna Ltd Statement of financial position as at 31 January 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
4
83,484 
Tangible assets
5
25,792 
109,276 
Current assets
Inventories
1,340 
Cash at bank and in hand
5,999 
7,339 
Creditors: amounts falling due within one year
6
(95,178)
Net current liabilities
(87,839)
Net assets
21,437 
Capital and reserves
Called up share capital
2 
Profit and loss account
21,435 
Shareholders' funds
21,437 
For the period ending 31 January 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by
Adam Theobald Director Company Registration No. 15397263
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Thearna Ltd Notes to the Accounts for the period from 8 January 2024 to 31 January 2025
1
Statutory information
Thearna Ltd is a private company, limited by shares, registered in England and Wales, registration number 15397263. The registered office is The Sourdough Pizza Company, Old Lake Road, Ambleside, LA22 0DH, United Kingdom.
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 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:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 8 January 2024
- 
Additions
92,760 
At 31 January 2025
92,760 
Amortisation
At 8 January 2024
- 
Charge for the period
9,276 
At 31 January 2025
9,276 
Net book value
At 31 January 2025
83,484 
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Thearna Ltd Notes to the Accounts for the period from 8 January 2024 to 31 January 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 8 January 2024
- 
- 
- 
Additions
32,090 
150 
32,240 
At 31 January 2025
32,090 
150 
32,240 
Depreciation
Charge for the period
6,418 
30 
6,448 
At 31 January 2025
6,418 
30 
6,448 
Net book value
At 31 January 2025
25,672 
120 
25,792 
6
Creditors: amounts falling due within one year
2025 
£ 
Bank loans and overdrafts
1,900 
VAT
1,836 
Taxes and social security
1,324 
Other creditors
49,240 
Loans from directors
39,928 
Accruals
950 
95,178 
7
Transactions with related parties
The company owes a balance of £39,928 to the director, Mr A Theobald.
8
Average number of employees
During the period the average number of employees was 2.
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