L.cuppini Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11713618 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

L.cuppini Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L L R Lindaas

REGISTERED OFFICE:

Q West Great West Road

Unit 3.24

Brentford

TW8 0GP

REGISTERED NUMBER:

11713618 (England and Wales)

ACCOUNTANTS:

Thomas Croft Limited

Accountants And Taxation Consultants

Solent House

107a Alma Road

Portswood

Southampton

Hampshire

SO14 6UY

FIXED ASSETS

Tangible assets

4

42,571

55,584

CURRENT ASSETS

Stocks

5

172,390

124,305

Debtors

6

89,547

18,000

Cash at bank

97,069

34,926

359,006

177,231

CREDITORS

Amounts falling due within one year

7

73,847

90,425

NET CURRENT ASSETS

285,159

86,806

TOTAL ASSETS LESS CURRENT
LIABILITIES

327,730

142,390

CREDITORS

Amounts falling due after more than one
year

8

327,729

106,868

NET ASSETS

1

35,522

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

10

-

35,521

SHAREHOLDERS' FUNDS

1

35,522

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 director acknowledges her 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 director and authorised for issue on 31 December 2025 and were signed by:

Miss L L R Lindaas - Director

1.	STATUTORY INFORMATION

L.cuppini 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.

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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 April 2024

1,800

11,266

43,791

12,298

69,155

Additions

-

519

-

1,192

1,711

At 31 March 2025

1,800

11,785

43,791

13,490

70,866

DEPRECIATION

At 1 April 2024

-

2,112

4,562

6,897

13,571

Charge for year

-

2,343

-

2,343

Revaluation adjustments

-

9,807

-

9,807

Impairments

-

2,574

At 31 March 2025

-

4,455

14,369

9,471

28,295

NET BOOK VALUE

At 31 March 2025

1,800

7,330

29,422

4,019

42,571

At 31 March 2024

1,800

9,154

39,229

5,401

55,584

Cost or valuation at 31 March 2025 is represented by:

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

Valuation in 2025

1,800

11,785

43,791

13,490

70,866

5.

STOCKS

31.3.25

31.3.24

£

Stocks

172,390

124,305

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other debtors

4,761

18,000

Directors' current accounts

84,786

-

89,547

18,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

3,684

-

Corporation tax

773

1,981

Social security and other taxes

27,047

1,617

VAT

39,644

74,619

Other creditors

454

8,708

Directors' current accounts

-

1,425

Accrued expenses

2,245

2,075

73,847

90,425

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

305,797

104,531

Bank loans - 2-5 years

21,932

2,337

327,729

106,868

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1

Ordinary

£1

1

10.

RESERVES

Retained

earnings

£

At 1 April 2024

35,521

Deficit for the year

(19,328

)

Dividends

(16,193

)

At 31 March 2025

-

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

Miss L L R Lindaas

Balance outstanding at start of year

(1,424

)

(11,626

)

Amounts advanced

253,063

60,702

Amounts repaid

(166,851

)

(50,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

84,788

(1,424

)

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £16,193 were paid to the director .

The company was under the control of Miss L Lindaas throughout the current period. Miss L Lindaas is the managing director and majority shareholder.

No transactions with related parties were undertaken such as are required to be disclosed under section 1a (Small entities) for Financial Reporting Standard 102.