Lalla Chocolat Ltd

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

Registered number: 15635892

		30 September 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		378

			-		378
CURRENT ASSETS
Stocks	5	-		431
Debtors	6	-		155
Cash at bank and in hand		-		395

		-		981
Creditors: Amounts Falling Due Within One Year	7	(3,912 )		(2,942 )

NET CURRENT ASSETS (LIABILITIES)			(3,912 )		(1,961 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,912 )		(1,583 )

NET LIABILITIES			(3,912 )		(1,583 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(3,913 )		(1,584 )

SHAREHOLDERS' FUNDS			(3,912)		(1,583)

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Lalla Chocolat Ltd

Balance Sheet (continued)

As At 30 September 2026

For the period ending 30 September 2026 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.

On behalf of the board

Nadae Cherradi El Fadili

Director

12 October 2026

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

1. General Information

Lalla Chocolat Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15635892 . The registered office is 13 Ridgeway Gardens, London, N6 5XR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company ceased trading in September 2026 and has been dormant since 01/10/2026. At the date of approval of these financial statements, the director has not decided whether the company will recommence trading or will be closed.

As the company no longer carries on any trading activity, the director considers that it is not appropriate to prepare the financial statements on a going concern basis. The financial statements have therefore been prepared on a basis other than going concern.

Under this basis, assets have been stated at their estimated recoverable amounts, and provision has been made for all liabilities known at the reporting date, including costs arising from the cessation of trade. No provision has been made for the future costs of maintaining the company in a dormant state, as these are not expected to be material.

As a result of adopting this basis, the following adjustments have been made:

- plant and equipment has been impaired by £378 to a carrying amount of nil, as explained in note 4; and

- stock has been written down by £561 to its net realisable value of nil, as explained in note 5.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery

5 / 3 years on straight line method basis

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Lalla Chocolat Ltd

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 30 September 2026

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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2025	548

As at 30 September 2026	548

Depreciation
As at 1 May 2025	170
Provided during the period	378

As at 30 September 2026	548

Net Book Value
As at 30 September 2026	-

As at 1 May 2025	378

Following the cessation of trade in September 2026, the company’s plant and equipment is no longer in use and is not expected to generate future economic benefits for the company. The director has therefore reviewed the assets for impairment. As the value in use is nil and the estimated fair value less costs to sell is not significant, an impairment loss of £378 has been recognised in the profit and loss account within administrative expenses, reducing the carrying amount of the assets to nil.

5. Stocks

	30 September 2026	30 April 2025
	£	£
Stock	-	431

Following the cessation of trade in September 2026, the company’s remaining stock is no longer saleable. Stock at 30/09/2026, which cost £561, has therefore been written down to its net realisable value of nil. The write-down of £561 has been recognised in the profit and loss account within cost of sales.

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Lalla Chocolat Ltd

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 30 September 2026

6. Debtors

	30 September 2026	30 April 2025
	£	£
Due within one year
Prepayments and accrued income	-	120
Other debtors	-	35

	-	155

7. Creditors: Amounts Falling Due Within One Year

	30 September 2026	30 April 2025
	£	£
Accruals and deferred income	-	222
Director's loan account	3,912	2,720

	3,912	2,942

8. Share Capital

	30 September 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

Included in creditors due within one year is an amount of £3,912 owed to its director. The amount is unsecured, interest-free and repayable on demand.

10. Ultimate Controlling Party

The company's ultimate controlling party is Nadae Cherradi El Fadili by virtue of the ownership of 100% of the issued share capital in the company.

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