Registered number
09948568
LA PASTA LIMITED
Filleted Accounts
31 January 2025
LA PASTA LIMITED
Registered number: 09948568
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 49,225 60,030
Investments 4 105,000 105,000
154,225 165,030
Current assets
Stocks 1,921 399
Debtors 5 3,000 -
Cash at bank and in hand 1,770 3,505
6,691 3,904
Creditors: amounts falling due within one year 6 (47,515) (43,338)
Net current liabilities (40,824) (39,434)
Total assets less current liabilities 113,401 125,596
Creditors: amounts falling due after more than one year 7 (7,953) (13,887)
Net assets 105,448 111,709
Capital and reserves
Called up share capital 100 100
Profit and loss account 105,348 111,609
Shareholders' funds 105,448 111,709
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
ESPOSITO, Raffaele
Director
Approved by the board on 23 September 2025
LA PASTA LIMITED
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).
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.
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery 18% RBM
Fixtures, fittings, tools and equipment 18% RBM
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 17
3 Tangible fixed assets
Plant and machinery etc 0 Total
£ £ £
Cost
At 1 February 2024 17,075 113,706 130,781
At 31 January 2025 17,075 113,706 130,781
Depreciation
At 1 February 2024 5,106 65,645 70,751
Charge for the year 2,154 8,651 10,805
At 31 January 2025 7,260 74,296 81,556
Net book value
At 31 January 2025 9,815 39,410 49,225
At 31 January 2024 11,969 48,061 60,030
4 Investments
Other
investments
£
Cost
At 1 February 2024 105,000
At 31 January 2025 105,000
5 Debtors 2025 2024
£ £
Advanced/Loan 3,000 -
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 1,655 1,650
Director Current AC (3,241) (4,741)
Corporation Tax 26,476 29,411
Taxation and social security costs 12,625 17,018
Other creditors 10,000 -
47,515 43,338
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 7,953 13,887
8 Other information
LA PASTA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
46 Nova Road
Croydon
England
CR0 2TL
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