LANTA LTD


Director	KNIGHT, Joseph


Registered Address	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF


Registered Number	14697008 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,279		13,141
			10,279		13,141
Current assets
Debtors	4,5	128,126		353,661
		128,126		353,661
Creditors amounts falling due within one year	7	(101,625)		(303,509)
Net current assets (liabilities)			26,501		50,152
Total assets less current liabilities			36,780		63,293
Net assets			36,780		63,293
Capital and reserves
Called up share capital			1		1
Profit and loss account			36,779		63,292
Shareholders' funds			36,780		63,293

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 December 2025, and are signed on its behalf by:

KNIGHT, Joseph
Director
Registered Company No. 14697008

LANTA LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Office Equipment	-	2

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Related parties
	Lanta Ltd is a wholly owned subsidiary of Joe Knight Holdings Ltd, which is the company’s immediate and ultimate parent undertaking

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	11,720	3,162	14,882
Additions	1,084	874	1,958
At 31 March 25	12,804	4,036	16,840
Depreciation and impairment
At 01 April 24	1,069	672	1,741
Charge for year	2,911	1,909	4,820
At 31 March 25	3,980	2,581	6,561
Net book value
At 31 March 25	8,824	1,455	10,279
At 31 March 24	10,651	2,490	13,141

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	43,231	201,538
Other debtors	1	9,000
Prepayments and accrued income	994	143,123
Total	44,226	353,661

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	83,900	-
Total	83,900	-

6.	Current asset investments

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	63,321	155,425
Bank borrowings and overdrafts	25,507	1,383
Taxation and social security	12,797	25,861
Other creditors	-	800
Accrued liabilities and deferred income	-	120,040
Total	101,625	303,509

8.	Creditors: amounts due after one year

9.	Related party transactions
	At the balance sheet date, the company was owed £83,900 by its parent undertaking, Joe Knight Holdings Ltd. The balance represents an interest-free loan, which is repayable on demand. As the loan is repayable on demand, it is classified as a current asset and included within debtors – amounts owed by group undertakings. The loan is unsecured and has no fixed repayment date.