Latino Granite Limited

Latino Granite Limited
Contents Page
For the year ended 30 April 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

Latino Granite Limited
Company Information
For the year ended 30 April 2026

Director	Mr A Pamfile
Registered Number	10736980
Registered Office	Unit 3 Middle Lodge Yelden Bedfordshire MK44 1AH
Accountants	Denton Tavara Ltd 61a High Street South Rushden NN10 0RA
Secretary	Miss A Pamfile

1

Latino Granite Limited
Director's Report
For the year ended 30 April 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 30 April 2026.

Principal activities

Principal activity of the company during the financial year was of the manufacturing and resale of granite.

Director

The director who served the company throughout the year was as follows:

Mr A Pamfile

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Mr A Pamfile
Director

Date approved: 16 September 2026

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Latino Granite Limited Accountants' Report For the year ended 30 April 2026
Accountants report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Ltd 61a High Street South Rushden NN10 0RA 16 September 2026 3

Latino Granite Limited
Accountants' Report
For the year ended 30 April 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
16 September 2026

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Latino Granite Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	338,208	381,404
		338,208	381,404
Current assets
Stocks	4	122,250	116,250
Debtors	5	21,398	12,606
		143,648	128,856
Creditors: amount falling due within one year	6	(270,968)	(298,852)
Net current assets		(127,320)	(169,996)

Total assets less current liabilities		210,888	211,408
Creditors: amount falling due after more than one year	7	(205,841)	(194,563)
Net assets		5,047	16,845

Capital and reserves
Called up share capital		100	100
Profit and loss account		4,947	16,745
Shareholders' funds		5,047	16,845

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
Mr A Pamfile
Director

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Latino Granite Limited
Notes to the Financial Statements
For the year ended 30 April 2026

General Information

Latino Granite Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 10736980, registration address Unit 3 Middle Lodge, Yelden, Bedfordshire, MK44 1AH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Motor Vehicles	20% Reducing Balance
Computer Equipment	33% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 8 (2025 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	602,473	163,971	13,293	779,737
Additions	-	-	1,332	1,332
Disposals	-	-	-	-
At 30 April 2026	602,473	163,971	14,625	781,069
Depreciation
At 01 May 2025	279,033	107,174	12,126	398,333
Charge for year	32,344	11,359	825	44,528
On disposals	-	-	-	-
At 30 April 2026	311,377	118,533	12,951	442,861
Net book values
Closing balance as at 30 April 2026	291,096	45,438	1,674	338,208
Opening balance as at 01 May 2025	323,440	56,797	1,167	381,404

4.

Stocks

	2026 £		2025 £
Closing Stocks and WIP	122,250		116,250
	122,250		116,250

5.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	7,443	9,199
Other Debtors	13,955	0
VAT	0	3,407
	21,398	12,606

6.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	154,356	191,462
Bank Loans & Overdrafts	31,190	38,411
PAYE & Social Security	4,388	0
Accruals	0	386
Other Creditors	0	1
Hire Purchase/Financial Leases	8,398	28,321
Directors' Current Accounts	53,608	40,271
VAT	19,028	0
	270,968	298,852

7.

Creditors: amount falling due after more than one year

	2026 £	2025 £
Hire Purchase / Financial Leases	55,841	39,563
Directors' Loan Accounts	150,000	155,000
	205,841	194,563

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