Cahita Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10342113

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		287		575
Tangible Assets	5		52,993		73,634
Investments	6		1		1

			53,281		74,210
CURRENT ASSETS
Stocks	7	14,850		14,850
Debtors	8	18,935		13,627
Cash at bank and in hand		185,680		186,127

		219,465		214,604
Creditors: Amounts Falling Due Within One Year	9	(215,119 )		(228,704 )

NET CURRENT ASSETS (LIABILITIES)			4,346		(14,100 )

TOTAL ASSETS LESS CURRENT LIABILITIES			57,627		60,110

Creditors: Amounts Falling Due After More Than One Year	10		-		(7,164 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,248 )		(18,409 )

NET ASSETS			44,379		34,537

CAPITAL AND RESERVES
Called up share capital	11		16		16
Profit and Loss Account			44,363		34,521

SHAREHOLDERS' FUNDS			44,379		34,537

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Cahita Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Earnshaw Director	Mr O J Smith Director
3 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Cahita Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10342113 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are the entity's own website arisen from development. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	20% Straight line
Fixtures and fittings	20% Straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Investments in Subsidiaries

Investments in subsidiaries are held at cost less accumulated impairment losses.

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Cahita Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2024: 28)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	1,150

As at 30 September 2025	1,150

Amortisation
As at 1 October 2024	575
Provided during the period	288

As at 30 September 2025	863

Net Book Value
As at 30 September 2025	287

As at 1 October 2024	575

5. Tangible Assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
As at 1 October 2024	84,010	57,996	142,006
Additions	5,700	-	5,700

As at 30 September 2025	89,710	57,996	147,706

Depreciation
As at 1 October 2024	34,564	33,808	68,372
Provided during the period	17,942	8,399	26,341

As at 30 September 2025	52,506	42,207	94,713

Net Book Value
As at 30 September 2025	37,204	15,789	52,993

As at 1 October 2024	49,446	24,188	73,634

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Cahita Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Investments

	Other
	£
Cost or Valuation
As at 1 October 2024	1

As at 30 September 2025	1

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	1

As at 1 October 2024	1

The company holds 100% of the issued share capital of Big Lola's Taqueria Limited, a company incorporated in England and Wales. Company registration number 14280432. Registered office address, 11-13 Hanover Street, Liverpool, England, L1 3DN

Dormant accounts for Big Lola's Taqueria Limited were filed for the period end 31st August 2024.

7. Stocks

	2025	2024
	£	£
Stock	14,850	14,850

8. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	18,935	13,627

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,074	18,856
Bank loans and overdrafts	7,812	8,817
Other creditors	52,412	77,348
Taxation and social security	126,821	123,683

	215,119	228,704

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	7,164

The loan above was obtained under the government bounce back loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

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Cahita Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	16	16

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	12,000	12,000
Later than one year and not later than five years	9,000	21,000

	21,000	33,000

13. Directors Advances, Credits and Guarantees

The directors had a brought forward advance from the company of £Nil. They received advances during the year totalling £159,696 and repaid amounts totalling £149,580. All advances are repayable on demand. The advance carried forward totalled £1,634.

14. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts during the year totalling £53,260 and introduced amounts totalling £49,860 (2024: withdrew £48,727, introduced £49,841). At the balance sheet date the amount payable by the director was £279 (2024: payable to the director was £3,121).

A director withdrew amounts during the year totalling £53,176 and introduced amounts totalling £49,860 (2024: withdrew £51,010, introduced £49,841). At the balance sheet date the amount payable by the director was £1,108 (2024: payable to the director was £2,208).

A director withdrew amounts during the year totalling £53,260 and introduced amounts totalling £49,860 (2024: withdrew £49,082, introduced £50,670) At the balance sheet date the amount payable by the director was £250 (2024: payable to the director was £3,153).

Dividends were paid to the directors in respect of their shareholdings totalling £109,520 (2024: £112,020).

The aggregate remuneration paid to key management personnel for the year was £36,000 (2024: £36,000).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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