La Piazza Del Coffee Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10860143 (England and Wales)

Financial Statements for the Year Ended 24 July 2025

for

La Piazza Del Coffee Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Buna

REGISTERED OFFICE:

350 Brightside Lane

Sheffield

United Kingdom

S9 2SP

REGISTERED NUMBER:

10860143 (England and Wales)

ACCOUNTANTS:

Hartrose Associates Ltd

61A Blagden Street

Sheffield

South Yorkshire

S2 5QS

FIXED ASSETS

Tangible assets

4

17,527

23,641

CURRENT ASSETS

Stocks

21,380

19,260

Cash at bank and in hand

42,321

42,747

63,701

62,007

CREDITORS

Amounts falling due within one year

5

95,947

74,625

NET CURRENT LIABILITIES

(32,246

)

(12,618

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(14,719

)

11,023

CREDITORS

Amounts falling due after more than one year

6

2,099

6,237

NET (LIABILITIES)/ASSETS

(16,818

)

4,786

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(16,918

)

4,686

SHAREHOLDERS' FUNDS

(16,818

)

4,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 24 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 October 2026 and were signed by:

B Buna - Director

1.	STATUTORY INFORMATION

La Piazza Del Coffee 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.

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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% 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 year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 25 July 2024

and 24 July 2025

30,000

22,180

52,180

DEPRECIATION

At 25 July 2024

19,980

8,559

28,539

Charge for year

1,503

4,611

6,114

At 24 July 2025

21,483

13,170

34,653

NET BOOK VALUE

At 24 July 2025

8,517

9,010

17,527

At 24 July 2024

10,020

13,621

23,641

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

24.7.25

24.7.24

£

Trade creditors

7,448

Taxation and social security

31,518

18,675

Other creditors

56,981

48,502