La Choza Mexican Street Food Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08042759

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		7,999		10,550

			7,999		10,550
CURRENT ASSETS
Debtors	6	49,732		8,836
Cash at bank and in hand		195,636		12,148

		245,368		20,984
Creditors: Amounts Falling Due Within One Year	7	(333,630 )		(163,325 )

NET CURRENT ASSETS (LIABILITIES)			(88,262 )		(142,341 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(80,263 )		(131,791 )

NET LIABILITIES			(80,263 )		(131,791 )

CAPITAL AND RESERVES
Called up share capital	8		80		80
Profit and Loss Account			(80,343 )		(131,871 )

SHAREHOLDERS' FUNDS			(80,263)		(131,791)

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Annie Gelpey

Director

31/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

La Choza Mexican Street Food Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08042759 . The registered office is 36 GLOUCESTER ROAD, BRIGHTON , EAST SUSSEX , BN1 4AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% Straight Line
Plant & Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Striaght Line

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	20	15

	20	15

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La Choza Mexican Street Food Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	4,000

As at 31 March 2025	4,000

Amortisation
As at 1 April 2024	4,000

As at 31 March 2025	4,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	25,000	45,909	2,800	18,100
Additions	-	4,806	-	-

As at 31 March 2025	25,000	50,715	2,800	18,100

Depreciation
As at 1 April 2024	25,000	37,563	2,800	16,395
Provided during the period	-	6,337	-	620

As at 31 March 2025	25,000	43,900	2,800	17,015

Net Book Value
As at 31 March 2025	-	6,815	-	1,085

As at 1 April 2024	-	8,346	-	1,705


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	2,762	94,571
Additions	-	4,806

As at 31 March 2025	2,762	99,377

Depreciation
As at 1 April 2024	2,263	84,021
Provided during the period	400	7,357

As at 31 March 2025	2,663	91,378

...CONTINUED

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La Choza Mexican Street Food Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	99	7,999

As at 1 April 2024	499	10,550

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	49,048	1,257
Prepayments and accrued income	(2,292 )	4,583
Other debtors	2,896	2,896
Net wages	-	20
Called up share capital not paid	80	80

	49,732	8,836

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	85,434	37,752
Bank loans and overdrafts	33,334	38,334
Other taxes and social security	33,495	17,146
VAT	74,818	46,637
Net wages	90,434	-
Other creditors	(486 )	6,855
Directors' loan accounts	16,601	16,601

	333,630	163,325

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	80	80

Amount of Allotted, Called Up Share Capital	80	80

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