Company Registration No. 09519386 (England and Wales)
La Cocina Tapas Ltd
Unaudited accounts
for the year ended 31 March 2025
La Cocina Tapas Ltd
Unaudited accounts
Contents
La Cocina Tapas Ltd
Company Information
for the year ended 31 March 2025
Company Number
09519386 (England and Wales)
Registered Office
La Cocina Tapas
11 Nolton Street
Bridgend
CF31 1BX
Wales
La Cocina Tapas Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
147,810
154,800
Cash at bank and in hand
68,379
72,235
Creditors: amounts falling due within one year
(130,399)
(128,596)
Net current assets
104,318
91,535
Total assets less current liabilities
252,128
246,335
Creditors: amounts falling due after more than one year
(2,145)
(27,330)
Provisions for liabilities
Net assets
241,136
219,005
Called up share capital
1
1
Profit and loss account
241,135
219,004
Shareholders' funds
241,136
219,005
For the year ending 31 March 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 his 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 22 May 2026 and were signed on its behalf by
Daniel Apsee
Director
Company Registration No. 09519386
La Cocina Tapas Ltd
Notes to the Accounts
for the year ended 31 March 2025
La Cocina Tapas Ltd is a private company, limited by shares, registered in England and Wales, registration number 09519386. The registered office is La Cocina Tapas, 11 Nolton Street, Bridgend, CF31 1BX, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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:
Fixtures & fittings
5 years
Computer equipment
3 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
La Cocina Tapas Ltd
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
244,802
23,300
491
54,340
1,923
324,856
Additions
38,618
14,267
-
1,503
-
54,388
Disposals
(24,187)
(2,161)
(491)
(5,233)
-
(32,072)
At 31 March 2025
259,233
35,406
-
50,610
1,923
347,172
At 1 April 2024
97,308
22,940
491
48,255
1,062
170,056
Charge for the year
24,958
3,046
-
1,152
641
29,797
On disposals
-
-
(491)
-
-
(491)
At 31 March 2025
122,266
25,986
-
49,407
1,703
199,362
At 31 March 2025
136,967
9,420
-
1,203
220
147,810
At 31 March 2024
147,494
360
-
6,085
861
154,800
Amounts falling due within one year
Amounts due from group undertakings etc.
93,189
132,633
Other debtors
57,149
7,263
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,718
-
Trade creditors
49,336
31,697
Taxes and social security
8,519
31,351
Other creditors
1,442
2,500
Loans from directors
-
36,818
7
Creditors: amounts falling due after more than one year
2025
2024
La Cocina Tapas Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 28 (2024: 25).