REGISTERED NUMBER: 11486412 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Laguna Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M A Price

Mrs S J Price

SECRETARY:

Mrs S J Price

REGISTERED OFFICE:

Longbrook House

Church Road

Winkfield

Windsor

Berkshire

SL4 4SE

REGISTERED NUMBER:

11486412 (England and Wales)

ACCOUNTANTS:

St Martins Accountants Limited

44 Stoke Lane

Westbury on Trym

Bristol

BS9 3DN

FIXED ASSETS

Tangible assets

4

25

103

Investments

5

1,413,406

1,540,259

1,413,431

1,540,362

CURRENT ASSETS

Debtors

6

31,248

22,988

Cash at bank

161,809

64,193

193,057

87,181

CREDITORS

Amounts falling due within one year

7

896,695

996,931

NET CURRENT LIABILITIES

(703,638

)

(909,750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

709,793

630,612

PROVISIONS FOR LIABILITIES

5

20

NET ASSETS

709,788

630,592

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

709,688

630,492

SHAREHOLDERS' FUNDS

709,788

630,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mr J M A Price - Director

Mrs S J Price - Director

1.	STATUTORY INFORMATION

Laguna Consulting 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024

and 31 December 2024

2,301

DEPRECIATION

At 1 January 2024

2,198

Charge for year

78

At 31 December 2024

2,276

NET BOOK VALUE

At 31 December 2024

25

At 31 December 2023

103

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

1,540,259

Additions

9,264

Disposals

(353,798

)

Share of profit/(loss)

199,749

Exchange differences

17,932

At 31 December 2024

1,413,406

NET BOOK VALUE

At 31 December 2024

1,413,406

At 31 December 2023

1,540,259

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

2,662

9,377

Other debtors

28,586

13,611

31,248

22,988

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

3,999

Taxation and social security

14,555

-

Other creditors

882,140

992,932

896,695

996,931

8.	RELATED PARTY DISCLOSURES

The directors have provided a loan to the company. The loan is included within other creditors. No interest is payable on the loan. No fixed repayment schedule has been set. The loan is repayable on demand. At the balance sheet date, the amount due to the directors was £873,860 (2023: £987,122).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J M A Price.