REBECCA IN SARDINIA LIMITED


Director	Ms R K Lewis Lalatta


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	11378558 (England and Wales)

Statement of Financial Position
30 September 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		183		234
Tangible assets	4		418		-
			601		234
Current assets
Debtors	5	79,513		92,967
Cash at bank and on hand		114,676		169,542
		194,189		262,509
Creditors amounts falling due within one year	6	(39,273)		(30,274)
Net current assets (liabilities)			154,916		232,235
Total assets less current liabilities			155,517		232,469
Net assets			155,517		232,469
Capital and reserves
Called up share capital			10		10
Profit and loss account			155,507		232,459
Shareholders' funds			155,517		232,469

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:

Ms R K Lewis Lalatta
Director
Registered Company No. 11378558

REBECCA IN SARDINIA LIMITED

Notes to the Financial Statements
for the year ended 30 September 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation has been calculated based on the asset having a useful life of 10 years and is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 October 23	500	500
At 30 September 24	500	500
Amortisation and impairment
At 01 October 23	266	266
Charge for year	51	51
At 30 September 24	317	317
Net book value
At 30 September 24	183	183
At 30 September 23	234	234

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	489	489
At 30 September 24	489	489
Depreciation and impairment
Charge for year	71	71
At 30 September 24	71	71
Net book value
At 30 September 24	418	418
At 30 September 23	-	-

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	41,382	-
Other debtors	38,131	92,967
Total	79,513	92,967

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	2,586	9,013
Taxation and social security	18,430	21,261
Other creditors	10,961	-
Accrued liabilities and deferred income	7,296	-
Total	39,273	30,274

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Ms R K Lewis Lalatta	92,181	89,203	170,668	10,716
	92,181	89,203	170,668	10,716


	As at the balance sheet date, included in debtors due within one year is £10,716 (2023: £92,181) due and payable by the director. During the period interest totaling £1,610 was charged as 2.25% on the balance owed.