1 January 2025 false No description of principal activity Taxfiler 2024.6 15324569 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15324569 2024-12-31 15324569 2025-01-01 2025-12-31 15324569 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15324569 business:FilletedAccounts 2025-01-01 2025-12-31 15324569 2025-12-31 15324569 business:Director1 2025-01-01 2025-12-31 15324569 business:RegisteredOffice 2025-01-01 2025-12-31 15324569 2024-12-31 15324569 core:WithinOneYear 2025-12-31 15324569 core:WithinOneYear 2024-12-31 15324569 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 15324569 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 15324569 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 15324569 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 15324569 core:PreviouslyStatedAmount 2025-12-31 15324569 core:PreviouslyStatedAmount 2024-12-31 15324569 business:SmallEntities 2025-01-01 2025-12-31 15324569 countries:EnglandWales 2025-01-01 2025-12-31 15324569 2023-12-03 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 15324569 (England and Wales)
Laguna’s Best Ltd Unaudited accounts for the year ended 31 December 2025
Laguna’s Best Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Laguna’s Best Ltd Company Information for the year ended 31 December 2025
Director
Mrs Joan Juanico Grabczewski
Company Number
15324569 (England and Wales)
Registered Office
7 Daphne Road Neath SA10 8DH Wales
- 3 -
Laguna’s Best Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
12,125
9,968
Cash at bank and in hand
6,944
8,423
19,069
18,391
Creditors: amounts falling due within one year
5
(793)
(3,494)
Net current assets
18,276
14,897
Net assets
18,276
14,897
Capital and reserves
Called up share capital
1
1
Profit and loss account
18,275
14,896
Shareholders' funds
18,276
14,897
For the year ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 March 2026 and were signed on its behalf by
Mrs Joan Juanico Grabczewski Director Company Registration No. 15324569
- 4 -
Laguna’s Best Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Laguna’s Best Ltd is a private company, limited by shares, registered in England and Wales, registration number 15324569. The registered office is 7 Daphne Road, Neath, SA10 8DH, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
12,125
9,968
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
793
3,494
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 5 -