REGISTERED NUMBER: 07854564 (England and Wales)

Unaudited Financial Statements

for the Period

1 December 2024 to 31 December 2025

for

Lafata Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Frigerio

F C G Le Blais

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

07854564 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

88,391

110,602

88,391

110,602

CURRENT ASSETS

Stocks

63,784

63,228

Debtors

7

67,134

127,096

Cash at bank and in hand

78,109

111,221

209,027

301,545

CREDITORS

Amounts falling due within one year

8

470,928

421,247

NET CURRENT LIABILITIES

(261,901

)

(119,702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(173,510

)

(9,100

)

CREDITORS

Amounts falling due after more than one year

9

17,368

20,285

NET LIABILITIES

(190,878

)

(29,385

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(190,888

)

(29,395

)

SHAREHOLDERS' FUNDS

(190,878

)

(29,385

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

S Frigerio - Director

1.	STATUTORY INFORMATION

Lafata 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 (£).

Amounts are rounded to the nearest Pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company meets its day to day working capital requirements through the financial support of its directors and bank borrowing facilities. The company expects these facilities to continue for the foreseeable future and therefore considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that may be required should these facilities no longer continue.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Lease premium are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold property

-

25% on cost

Plant and machinery

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 25 (2024 - 25 ) .

5.	INTANGIBLE FIXED ASSETS

Lease

premium

£

COST

At 1 December 2024

and 31 December 2025

46,250

AMORTISATION

At 1 December 2024

and 31 December 2025

46,250

NET BOOK VALUE

At 31 December 2025

-

At 30 November 2024

-

6.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 December 2024

27,334

633,934

661,268

Additions

-

1,523

1,523

At 31 December 2025

27,334

635,457

662,791

DEPRECIATION

At 1 December 2024

27,333

523,333

550,666

Charge for period

-

23,734

23,734

At 31 December 2025

27,333

547,067

574,400

NET BOOK VALUE

At 31 December 2025

1

88,390

88,391

At 30 November 2024

1

110,601

110,602

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 December 2024

and 31 December 2025

49,822

DEPRECIATION

At 1 December 2024

and 31 December 2025

38,245

NET BOOK VALUE

At 31 December 2025

11,577

At 30 November 2024

11,577

7.

DEBTORS

31/12/25

30/11/24

£

£

Amounts falling due within one year:

Trade debtors

10,412

19,669

Other debtors

51,139

53,552

Prepayments

1,924

8,374

63,475

81,595

Amounts falling due after more than one year:

Directors' loan accounts

3,659

45,501

Aggregate amounts

67,134

127,096

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

30/11/24

£

£

Bank loans and overdrafts

3,819

4,508

Other loans

20,000

22,666

Trade creditors

105,560

151,889

Taxation

11,271

41,137

Social security and other taxes

15,243

11,357

VAT

238,973

172,695

Other creditors

70,481

11,818

Accruals and deferred income

5,581

5,177

470,928

421,247

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

30/11/24

£

£

Bank loans - 1-2 years

4,508

4,508

Bank loans - 2-5 years

12,860

15,777

17,368

20,285