REGISTERED NUMBER: SC531966 (Scotland)

Financial Statements for the Year Ended 30 April 2025

for

Lola Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss L Rojas De Millar

Miss M P Millar Rojas

SECRETARY:

REGISTERED OFFICE:

66 Beechgrove Terrace

Aberdeen

AB15 5HH

REGISTERED NUMBER:

SC531966 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Tangible assets

4

848

301

CURRENT ASSETS

Debtors

5

61,127

36,870

Cash at bank

1,988

1,547

63,115

38,417

CREDITORS

Amounts falling due within one year

6

19,276

16,574

NET CURRENT ASSETS

43,839

21,843

TOTAL ASSETS LESS CURRENT LIABILITIES

44,687

22,144

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

44,686

22,143

SHAREHOLDERS' FUNDS

44,687

22,144

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 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 23 October 2025 and were signed on its behalf by:

Miss L Rojas De Millar - Director

1.	STATUTORY INFORMATION

Lola Holdings Ltd is a private company, limited by shares , registered in Scotland. 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.

At the time of approving the financial statements the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

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.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% 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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

6,253

165

6,418

Additions

-

792

792

At 30 April 2025

6,253

957

7,210

DEPRECIATION

At 1 May 2024

5,952

165

6,117

Charge for year

47

198

245

At 30 April 2025

5,999

363

6,362

NET BOOK VALUE

At 30 April 2025

254

594

848

At 30 April 2024

301

-

301

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

4,566

-

Other debtors

56,561

36,870

61,127

36,870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

6,637

5,744

Other creditors

12,639

10,830

19,276

16,574

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

Miss L Rojas De Millar

Balance outstanding at start of year

(187

)

(301

)

Amounts advanced

-

10,614

Amounts repaid

(10,532

)

(10,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(10,719

)

(187

)

8.	RELATED PARTY DISCLOSURES

During the year the company loaned £31,558 (£12,260 2024) to Mariarose Ltd and was repaid £11,125 (£3,190 2024). As at 30 April 2025 £56,561 (£36,128 2024) remained outstanding and is included in Other Debtors. Miss L Rojas De Millar is a director and shareholder in Mariarose Ltd.