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REGISTERED NUMBER: SC480172 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

LA FONTANA (UK) LTD

LA FONTANA (UK) LTD (REGISTERED NUMBER: SC480172)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LA FONTANA (UK) LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr Aldo Cecchini

| Mr Anthony Cecchini

| REGISTERED OFFICE: | 72 Fort Street

| Ayr

| Ayrshire

| KA7 1EH

| REGISTERED NUMBER: | SC480172 (Scotland)

| ACCOUNTANTS: | Galbraith Pritchards

| 20 Barns Street

| Ayr

| Ayrshire

| KA7 1XA

| INCORPORATED: | 16 June 2014

LA FONTANA (UK) LTD (REGISTERED NUMBER: SC480172)

BALANCE SHEET

31 MAY 2025

| 31/5/25 | 31/5/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 348,087 |  | 348,087 |  |

CURRENT ASSETS

Debtors | 5 | 1,806 |  | 2,089 |  |

Cash at bank | 1,109 |  | 6,297 |  |

2,915 |  | 8,386 |  |

CREDITORS

Amounts falling due within one year | 6 | 226,747 |  | 224,180 |  |

NET CURRENT LIABILITIES | (223,832 | ) | (215,794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 124,255 |  | 132,293 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 14,616 |  | 33,525 |  |

NET ASSETS | 109,639 |  | 98,768 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 109,539 |  | 98,668 |  |

109,639 |  | 98,768 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LA FONTANA (UK) LTD (REGISTERED NUMBER: SC480172)

BALANCE SHEET - continued

31 MAY 2025

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 Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

Mr Anthony Cecchini - Director

LA FONTANA (UK) LTD (REGISTERED NUMBER: SC480172)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| La Fontana (Uk) Ltd is a private company, limited by shares , registered in Scotland. 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.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

LA FONTANA (UK) LTD (REGISTERED NUMBER: SC480172)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 348,087 |  |

| NET BOOK VALUE

| At 31 May 2025 | 348,087 |  |

| At 31 May 2024 | 348,087 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/5/25 |  | 31/5/24

£ | £ |

| Trade debtors | - |  | 2,089 |  |

| Other debtors | 1,806 |  | - |  |

1,806 |  | 2,089 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/5/25 |  | 31/5/24

£ | £ |

| Bank loans and overdrafts | 15,000 |  | 15,000 |  |

| Trade creditors | 2,986 |  | 3,244 |  |

| Taxation and social security | 8,653 |  | 12,712 |  |

| Other creditors | 200,108 |  | 193,224 |  |

226,747 |  | 224,180 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/5/25 |  | 31/5/24

£ | £ |

| Bank loans | 14,616 |  | 33,525 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/5/25 |  | 31/5/24

£ | £ |

| Bank loans | 29,616 |  | 48,525 |  |

| Security has been given by way of a standard security over the property and a floating charge over the assets of the company.

9. | RELATED PARTY DISCLOSURES

| Included within creditors is a balance due to associated businesses of £80,030 (2024: £164,840).