Company Registration No. SC777600 (Scotland)
La Birra Vita Seconda Limited
Unaudited accounts
for the period from 1 August 2024 to 31 August 2025
La Birra Vita Seconda Limited
Unaudited accounts
Contents
La Birra Vita Seconda Limited
Company Information
for the period from 1 August 2024 to 31 August 2025
Company Number
SC777600 (Scotland)
Registered Office
44 Leyland Road
Motherwell
Lanarkshire
ML1 3FX
Scotland
Accountants
Oak Team Associates Limited
Clyde Offices
48 West George Street
Glasgow
G2 1BP
La Birra Vita Seconda Limited
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
742
1
Creditors: amounts falling due within one year
(40,523)
-
Net current (liabilities)/assets
(13,946)
1
Net (liabilities)/assets
(6,075)
1
Called up share capital
1
1
Profit and loss account
(6,076)
-
Shareholders' funds
(6,075)
1
For the period 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 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 4 May 2026 and were signed on its behalf by
Felice Di Resta
Director
Company Registration No. SC777600
La Birra Vita Seconda Limited
Notes to the Accounts
for the period from 1 August 2024 to 31 August 2025
La Birra Vita Seconda Limited is a private company, limited by shares, registered in Scotland, registration number SC777600. The registered office is 44 Leyland Road, Motherwell, Lanarkshire, ML1 3FX, Scotland.
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 period, 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.
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
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings
Charge for the period
1,968
Amounts falling due within one year
Amounts due from group undertakings etc.
23,660
-
La Birra Vita Seconda Limited
Notes to the Accounts
for the period from 1 August 2024 to 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
7
Average number of employees
During the period the average number of employees was 6 (2024: 0).