Costa Del Paradise Ltd - Filleted accounts

Registered number

06417539

Costa Del Paradise Ltd

Amended Accounts

31 March 2026

Costa Del Paradise Ltd
Registered number:		06417539
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		649			865

Current assets
Stocks		32,000			33,549
Debtors	4	211			111,207
Cash at bank and in hand		159,585			342,477
		191,796			487,233

Creditors: amounts falling due within one year	5	(128,724)			(292,932)

Net current assets			63,072			194,301

Net assets			63,721			195,166

Capital and reserves
Called up share capital			4			4
Profit and loss account			63,717			195,162

Shareholders' funds			63,721			195,166

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Jennings
Director
Approved by the board on 10 June 2026

Costa Del Paradise Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		5		5


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				10,429
	At 31 March 2026				10,429

	Depreciation
	At 1 April 2025				9,564
	Charge for the year				216
	At 31 March 2026				9,780

	Net book value
	At 31 March 2026				649
	At 31 March 2025				865


4	Debtors		2026		2025
£				£

	Trade debtors		-		108,833
	Directors current account		211		2,374
			211		111,207


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Directors current account		1,721		56,557
	Taxation and social security costs		-		35,245
	Other creditors		127,003		201,130
			128,724		292,932


6	Other information

	Costa Del Paradise Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Grasleigh Way
	Allerton
	Bradford
	BD15 9AN