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Registered number: 14356843
La Maritxu Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 October 2024 to 31 December 2025
Amarillo Accounting Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 14356843
31 December 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 244 283
Tangible Assets 5 348,543 84,912
348,787 85,195
CURRENT ASSETS
Stocks 5,000 -
Debtors 361,810 129,581
Cash at bank and in hand 83,744 324,693
450,554 454,274
Creditors: Amounts Falling Due Within One Year (217,305 ) (102,787 )
NET CURRENT ASSETS (LIABILITIES) 233,249 351,487
TOTAL ASSETS LESS CURRENT LIABILITIES 582,036 436,682
Creditors: Amounts Falling Due After More Than One Year (59,383 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,736 ) (21,966 )
NET ASSETS 495,917 414,716
CAPITAL AND RESERVES
Called up share capital 7 113 113
Share premium account 101,186 101,186
Profit and Loss Account 394,618 313,417
SHAREHOLDERS' FUNDS 495,917 414,716
Page 1
Page 2
For the period ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs L Larragoiti Fisher
Director
Mr I Gomez-Escalonilla Guijarro
Director
17/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
La Maritxu Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14356843 . The registered office is C/O Amarillo Accounting Ltd, Department Campfield, 5 Lower Byrom Street, Manchester, M3 4FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Leasehold Straight line - 20 years
Plant & Machinery Straight line - 4 years
Motor Vehicles Straight line - 4 years
Fixtures & Fittings Straight line - 10 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 53 (2024: 18)
53 18
4. Intangible Assets
Total
£
Cost
As at 1 October 2024 350
As at 31 December 2025 350
Amortisation
As at 1 October 2024 67
Provided during the period 39
As at 31 December 2025 106
Net Book Value
As at 31 December 2025 244
As at 1 October 2024 283
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5. Tangible Assets
Total
£
Cost
As at 1 October 2024 93,587
Additions 299,001
As at 31 December 2025 392,588
Depreciation
As at 1 October 2024 8,675
Provided during the period 35,370
As at 31 December 2025 44,045
Net Book Value
As at 31 December 2025 348,543
As at 1 October 2024 84,912
6. Obligations Under Finance Leases and Hire Purchase
31 December 2025 30 September 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,858 -
Later than one year and not later than five years 31,740 -
40,598 -
40,598 -
7. Share Capital
31 December 2025 30 September 2024
£ £
Called Up Share Capital not Paid - 113
Called Up Share Capital has been paid up 113 -
Amount of Allotted, Called Up Share Capital 113 113
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