LATANA RESEARCH LTD


Director	JASPERS GENANNT BÜNGER, Nico


Registered Address	C/O Mishcon De Reya, Africa House
	70 Kingsway
	London
	WC2B 6AH


Registered Number	14725501 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		188		339
			188		339
Current assets
Debtors	4	45,953		113,174
Cash at bank and on hand		12,873		3,055
		58,826		116,229
Creditors amounts falling due within one year	5	(17,830)		(78,334)
Net current assets (liabilities)			40,996		37,895
Total assets less current liabilities			41,184		38,234
Net assets			41,184		38,234
Capital and reserves
Called up share capital			1		1
Profit and loss account			41,183		38,233
Shareholders' funds			41,184		38,234

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 August 2026, and are signed on its behalf by:

JASPERS GENANNT BÜNGER, Nico
Director
Registered Company No. 14725501

LATANA RESEARCH LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		3

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	602	602
At 31 March 26	602	602
Depreciation and impairment
At 01 April 25	263	263
Charge for year	151	151
At 31 March 26	414	414
Net book value
At 31 March 26	188	188
At 31 March 25	339	339

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	27,609
Other debtors	949	641
Prepayments and accrued income	45,004	84,924
Total	45,953	113,174

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	55,178
Taxation and social security	6,795	9,886
Other creditors	651	1,017
Accrued liabilities and deferred income	10,384	12,253
Total	17,830	78,334

6.	Controlling party
	The Company is a wholly owned subsidiary of Latana GmbH, incorporated in Germany, which is both the Company's immediate and ultimate parent undertaking.