Lota Heights Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11624761 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lota Heights Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Mr B S Lota

Mr S S Lotay

SECRETARY:

REGISTERED OFFICE:

311 Signals Drive

Coventry

Warwickshire

CV3 1PA

REGISTERED NUMBER:

11624761 (England and Wales)

ACCOUNTANTS:

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

CURRENT ASSETS

Debtors

4

55,744

48,101

Cash at bank

58,913

81,217

114,657

129,318

CREDITORS

Amounts falling due within one year

5

43,783

74,305

NET CURRENT ASSETS

70,874

55,013

TOTAL ASSETS LESS CURRENT
LIABILITIES

70,874

55,013

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

7

70,774

54,913

SHAREHOLDERS' FUNDS

70,874

55,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

Mr B S Lota - Director

Mr S S Lotay - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other debtors

55,744

48,101

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Tax

9,467

12,203

Other creditors

31,631

59,800

Directors' current accounts

1,035

727

Accrued expenses

1,650

1,575

43,783

74,305

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

100

Ordinary

£1

100

7.

RESERVES

Retained

earnings

£

At 1 October 2024

54,913

Profit for the year

40,361

Dividends

(24,500

)

At 30 September 2025

70,774

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £24,500 were paid to the directors .

Mr B S Lota and Mr S S Lotay are both directors and shareholders of the company. Their wives are also shareholders of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lota Heights Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lota Heights Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lota Heights Ltd and state those matters that we have agreed to state to the Board of Directors of Lota Heights Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lota Heights Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lota Heights Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lota Heights Ltd. You consider that Lota Heights Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lota Heights Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

20 November 2025