REGISTERED NUMBER: 11054887 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

VEGAN CHOCOLATES BY LUISA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R O'Dare

Mrs L A Vicinanza-Bedi

REGISTERED OFFICE:

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

REGISTERED NUMBER:

11054887 (England and Wales)

ACCOUNTANTS:

Lemans

Chartered Certified Accountants

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

FIXED ASSETS

Tangible assets

4

20,976

11,178

CURRENT ASSETS

Cash at bank

89,636

48,485

CREDITORS

Amounts falling due within one year

5

61,068

53,239

NET CURRENT ASSETS/(LIABILITIES)

28,568

(4,754

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,544

6,424

CREDITORS

Amounts falling due after more than one year

6

(4,450

)

-

PROVISIONS FOR LIABILITIES

(3,985

)

-

NET ASSETS

41,109

6,424

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

41,009

6,324

SHAREHOLDERS' FUNDS

41,109

6,424

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

M R O'Dare - Director

1.	STATUTORY INFORMATION

Vegan Chocolates by Luisa 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.

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.

The financial statements have been prepared on a going concern basis with the directors continuing to offer financial support.

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.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

25% on reducing balance and Straight line over 6 years

Computer equipment

-

33% on cost

Government grants

Capital grants are recorded initially as deferred income (a liability) and released to the profit and loss account on a systematic basis over the useful economic life of the asset, matching the related depreciation charge.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

48,887

14,314

883

64,084

Additions

5,535

13,999

446

19,980

Disposals

-

(2,904

)

(297

)

(3,201

)

At 30 November 2025

54,422

25,409

1,032

80,863

DEPRECIATION

At 1 December 2024

41,199

10,824

883

52,906

Charge for year

6,912

2,717

149

9,778

Eliminated on disposal

-

(2,500

)

(297

)

(2,797

)

At 30 November 2025

48,111

11,041

735

59,887

NET BOOK VALUE

At 30 November 2025

6,311

14,368

297

20,976

At 30 November 2024

7,688

3,490

-

11,178

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

5,207

6,275

Corporation tax

5,831

940

Social security and other taxes

6,952

3,811

Other creditors

2,209

4,334

Directors' current accounts

36,847

35,731

Accrued expenses

2,954

2,148

Deferred government grants

1,068

-

61,068

53,239

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Deferred government grants

4,450

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100