La Coqueta Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 07933305

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,692		3,004
Tangible Assets	5		130,999		114,126
Investments	6		1		-

			141,692		117,130
CURRENT ASSETS
Stocks	7	1,304,253		1,059,304
Debtors	8	852,801		348,116
Cash at bank and in hand		589,330		951,999

		2,746,384		2,359,419
Creditors: Amounts Falling Due Within One Year		(1,130,428 )		(1,028,254 )

NET CURRENT ASSETS (LIABILITIES)			1,615,956		1,331,165

TOTAL ASSETS LESS CURRENT LIABILITIES			1,757,648		1,448,295

Creditors: Amounts Falling Due After More Than One Year			(470,000 )		-

NET ASSETS			1,287,648		1,448,295

CAPITAL AND RESERVES
Called up share capital	9		388,584		762,584
Profit and Loss Account			899,064		685,711

SHAREHOLDERS' FUNDS			1,287,648		1,448,295

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La Coqueta Ltd

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 Celia Munoz Motte

Director

31/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

La Coqueta Ltd Registered number 07933305 is a limited by shares company incorporated in England & Wales. The Registered Office is 242 Acklam Road, London, W10 5JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 stated at cost less depreciation. 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	Over life of lease (Minimum 10% Staright Line)
Plant & Machinery	33% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	33% 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The Company has provided for Corporation Tax within Creditors due within one year - £101,057 (£181,271 in 2024)

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2024: 17)

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La Coqueta Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Total
	£
Cost
As at 1 January 2025	4,493
Additions	9,927

As at 31 December 2025	14,420

Amortisation
As at 1 January 2025	1,489
Provided during the period	2,239

As at 31 December 2025	3,728

Net Book Value
As at 31 December 2025	10,692

As at 1 January 2025	3,004

5. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	352,295
Additions	115,046

As at 31 December 2025	467,341

Depreciation
As at 1 January 2025	238,169
Provided during the period	98,173

As at 31 December 2025	336,342

Net Book Value
As at 31 December 2025	130,999

As at 1 January 2025	114,126

6. Investments

	Total
	£
Cost or Valuation
As at 1 January 2025	-
Additions	1

As at 31 December 2025	1

Provision
As at 1 January 2025	-

As at 31 December 2025	-

...CONTINUED

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La Coqueta Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	1

As at 1 January 2025	-

7. Stocks

	2025	2024
	£	£
Finished goods	1,304,253	1,059,304

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks.

8. Debtors

	2025	2024
	£	£
Due after more than one year
Deferred tax current asset	(31,472 )	-
Amounts owed by subsidiaries	246,651	-

	215,179	-

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000,000 Ordinary Shares of £ 0.010 each	10,000	10,000

Preference Shares

	2025	2024
Allotted, called up and fully paid	£	£
378,584 Preference Shares of £ 1.000 each	378,584	752,584

10. Ultimate Controlling Party

The company's ultimate controlling party is C Munoz Motte.

11. Change in Group trading structure

During the year, the Group established a wholly owned subsidiary in the United States to service the US market. With effect from 28 August 2025, sales to US customers were undertaken by the subsidiary rather than by the Company. As a result, turnover and profit reported by the Company are not directly comparable with the previous financial year.

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