REGISTERED NUMBER: 13265686 (England and Wales)

La Luna Catering Ltd

Abridged Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M Tekagac

REGISTERED OFFICE:

1264 High Road

London

N20 9HH

REGISTERED NUMBER:

13265686 (England and Wales)

AUDITORS:

Alton & Co

Chartered Accountants

& Statutory Auditors

239-241 Kennington Lane

London

SE11 5QU

FIXED ASSETS

Property, plant and equipment

4

28,910

36,462

CURRENT ASSETS

Inventories

5

5,983

6,172

Debtors

6

250,685

250,464

Cash at bank and in hand

117,925

54,373

374,593

311,009

CREDITORS

Amounts falling due within one year

7

223,526

207,526

NET CURRENT ASSETS

151,067

103,483

TOTAL ASSETS LESS CURRENT LIABILITIES

179,977

139,945

PROVISIONS FOR LIABILITIES

9

5,080

6,774

NET ASSETS

174,897

133,171

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

174,797

133,071

SHAREHOLDERS' FUNDS

174,897

133,171

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr M Tekagac - Director

1.	STATUTORY INFORMATION

La Luna Catering Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

Turnover is generated from the ordinary trading activities of the business and is recognised when the customers take delivery of the goods.

Tangible fixed assets

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

Short leasehold

-

straight line over the life of the lease

Fixtures and fittings

-

25% on reducing balance

Stocks

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

Cost is determined on a first in first out basis. The net realisable value is the amount to be realised from sales of stock less any costs to sell.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 17 (2024 - 15 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

11,636

2,273

45,140

59,049

DEPRECIATION

At 1 April 2024

2,270

568

19,749

22,587

Charge for year

775

429

6,348

7,552

At 31 March 2025

3,045

997

26,097

30,139

NET BOOK VALUE

At 31 March 2025

8,591

1,276

19,043

28,910

At 31 March 2024

9,366

1,705

25,391

36,462

5.	INVENTORIES

2025

2024

£

£

Finished goods

5,983

6,172

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

777

1,571

Amounts owed by group undertakings

200,000

200,000

Rent deposit

32,500

32,500

Prepayments

17,408

16,393

250,685

250,464

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,181

2,246

Amounts owed to group undertakings

137,920

140,125

Tax

25,152

22,345

Social security and other taxes

2,215

1,215

Net wages control account

2,953

-

Pension control account

314

1,071

VAT

32,665

28,637

Directors' current accounts

615

1,742

Accrued expenses

10,511

10,145

223,526

207,526

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

65,000

65,000

Between one and five years

260,000

260,000

In more than five years

394,808

459,808

719,808

784,808

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,080

6,774

Deferred

tax

£

Balance at 1 April 2024

6,774

Credit to Income Statement during year

(1,694

)

Balance at 31 March 2025

5,080

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2024

133,071

Profit for the year

41,726

At 31 March 2025

174,797

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Altan Kemal FCA FCCA (Senior Statutory Auditor)

for and on behalf of Alton & Co

13.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

2025

2024

£

£

Transfers to related parties

2,205

-

Transfers from related parties

-

140,125

Amount due to related parties

137,920

140,125

Amount due from related parties

200.000

200,000

14.	ULTIMATE CONTROLLING PARTY

The controlling party is CDH Matur Holdings Limited.