REGISTERED NUMBER: 13078477 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

La Palmera Restaurant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Akarsu

R Bennani

REGISTERED OFFICE:

Park Lane

Roundhay

Leeds

West Yorkshire

LS8 2EJ

REGISTERED NUMBER:

13078477 (England and Wales)

ACCOUNTANTS:

Yorkshire Medical Accountants LLP

Suite 12

East Wing, Jason House

Kerry Hill, Horsforth

Leeds

West Yorkshire

LS18 4JR

FIXED ASSETS

Tangible assets

4

63,081

46,825

CURRENT ASSETS

Stocks

3,800

3,700

Debtors

5

2,036

1,424

Cash at bank and in hand

16,790

10,008

22,626

15,132

CREDITORS

Amounts falling due within one year

6

70,199

53,788

NET CURRENT LIABILITIES

(47,573

)

(38,656

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,508

8,169

CREDITORS

Amounts falling due after more than one year

7

(10,396

)

-

PROVISIONS FOR LIABILITIES

(4,930

)

(6,056

)

NET ASSETS

182

2,113

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

82

2,013

182

2,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 1 December 2025 and were signed on its behalf by:

N Akarsu - Director

R Bennani - Director

1.	STATUTORY INFORMATION

La Palmera Restaurant 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

-

20% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

86,189

Additions

33,968

At 31 March 2025

120,157

DEPRECIATION

At 1 April 2024

39,364

Charge for year

17,712

At 31 March 2025

57,076

NET BOOK VALUE

At 31 March 2025

63,081

At 31 March 2024

46,825

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

2,036

1,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

13,838

-

Trade creditors

17,916

15,949

Taxation and social security

21,045

20,663

Other creditors

17,400

17,176

70,199

53,788

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

10,396

-

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £19,800 (2024 - £56,000) were paid to the directors .

Included in other creditors at the year end is an amount owed to the directors of £9,712 (2024 - £13,449).