REGISTERED NUMBER: 08683338 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

LA BRAVA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Nightingale

REGISTERED OFFICE:

6 Sibson Road

Chorlton

Manchester

M21 9RH

REGISTERED NUMBER:

08683338 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS:

Natwest

19 School Road

Sale

Cheshire

M33 7ZA

FIXED ASSETS

Tangible assets

4

66,160

74,755

CURRENT ASSETS

Debtors

5

25,043

-

Cash at bank

69,667

50,216

94,710

50,216

CREDITORS

Amounts falling due within one year

6

70,963

44,017

NET CURRENT ASSETS

23,747

6,199

TOTAL ASSETS LESS CURRENT LIABILITIES

89,907

80,954

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

89,807

80,854

SHAREHOLDERS' FUNDS

89,907

80,954

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 July 2026 and were signed by:

D Nightingale - Director

1.	STATUTORY INFORMATION

La Brava Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

Equipment

-

20% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 30 September 2024

38,870

182,556

221,426

Additions

-

7,945

7,945

At 29 September 2025

38,870

190,501

229,371

DEPRECIATION

At 30 September 2024

24,753

121,918

146,671

Charge for year

2,823

13,717

16,540

At 29 September 2025

27,576

135,635

163,211

NET BOOK VALUE

At 29 September 2025

11,294

54,866

66,160

At 29 September 2024

14,117

60,638

74,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Other debtors

25,000

-

Social security and other

taxes

43

-

25,043

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Tax

32,235

11,555

VAT

36,516

28,910

Directors current account

512

1,852

Accrued expenses

1,700

1,700

70,963

44,017

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Within the year an advance of £25,000.00 has been made to the director. This amount is repayable within 5 years and interest is to be charged at a rate of 3.75% pa.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £86,000 (2024 - £34,680) were paid to the director .

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Nightingale.