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Company Registration No. NI073476 (Northern Ireland)
Laposa Ltd Unaudited accounts for the year ended 31 August 2025
Laposa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Laposa Ltd Company Information for the year ended 31 August 2025
Directors
Norbert Laposa Heather Laposa
Company Number
NI073476 (Northern Ireland)
Registered Office
Laposa Ltd 58 Howard Street Belfast County Antrim BT1 6PJ Northern Ireland
Accountants
Nuvem 9 Ltd The Mount Business Centre Woodstock Link Belfast County Antrim BT6 8DD
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Laposa Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
143,162 
3,095 
Current assets
Debtors
5
6,649 
678 
Cash at bank and in hand
4,611 
87,524 
11,260 
88,202 
Creditors: amounts falling due within one year
6
(14,524)
(4,156)
Net current (liabilities)/assets
(3,264)
84,046 
Net assets
139,898 
87,141 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
139,798 
87,041 
Shareholders' funds
139,898 
87,141 
For the year ending 31 August 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 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 of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by
Norbert Laposa Director Company Registration No. NI073476
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Laposa Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Laposa Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI073476. The registered office is Laposa Ltd, 58 Howard Street, Belfast, County Antrim, BT1 6PJ, Northern Ireland.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No Depreciation
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
- 
13,084 
- 
7,548 
20,632 
Additions
140,500 
- 
166 
1,251 
141,917 
At 31 August 2025
140,500 
13,084 
166 
8,799 
162,549 
Depreciation
At 1 September 2024
- 
11,382 
- 
6,155 
17,537 
Charge for the year
- 
- 
1,588 
262 
1,850 
At 31 August 2025
- 
11,382 
1,588 
6,417 
19,387 
Net book value
At 31 August 2025
140,500 
1,702 
(1,422)
2,382 
143,162 
At 31 August 2024
- 
1,702 
- 
1,393 
3,095 
- 5 -
Laposa Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
706 
368 
Trade debtors
210 
210 
Accrued income and prepayments
5,633 
100 
Other debtors
100 
- 
6,649 
678 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
14,258 
3,890 
Other creditors
266 
266 
14,524 
4,156 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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