Caseware UK (AP4) 2022.0.179 2022.0.179 2022-10-312022-10-312021-11-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12917521 2021-11-01 2022-10-31 12917521 2020-10-01 2021-10-31 12917521 2022-10-31 12917521 2021-10-31 12917521 c:Director1 2021-11-01 2022-10-31 12917521 d:Buildings 2022-10-31 12917521 d:Buildings 2021-10-31 12917521 d:Buildings d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 12917521 d:LandBuildings 2022-10-31 12917521 d:LandBuildings 2021-10-31 12917521 d:FurnitureFittings 2022-10-31 12917521 d:FurnitureFittings 2021-10-31 12917521 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 12917521 d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 12917521 d:CurrentFinancialInstruments 2022-10-31 12917521 d:CurrentFinancialInstruments 2021-10-31 12917521 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12917521 d:CurrentFinancialInstruments d:WithinOneYear 2021-10-31 12917521 d:ShareCapital 2022-10-31 12917521 d:ShareCapital 2021-10-31 12917521 d:RetainedEarningsAccumulatedLosses 2022-10-31 12917521 d:RetainedEarningsAccumulatedLosses 2021-10-31 12917521 c:FRS102 2021-11-01 2022-10-31 12917521 c:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 12917521 c:FullAccounts 2021-11-01 2022-10-31 12917521 c:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 iso4217:GBP xbrli:pure

Registered number: 12917521









LONDON LIVING SOLUTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2022

 
LONDON LIVING SOLUTIONS LIMITED
REGISTERED NUMBER: 12917521

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
417,390
418,313

  
417,390
418,313

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
 6 
2,777
1,092

  
2,877
1,192

Creditors: amounts falling due within one year
 7 
(425,703)
(415,223)

Net current liabilities
  
 
 
(422,826)
 
 
(414,031)

Total assets less current liabilities
  
(5,436)
4,282

  

Net (liabilities)/assets
  
(5,436)
4,282


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(5,536)
4,182

  
(5,436)
4,282


Page 1

 
LONDON LIVING SOLUTIONS LIMITED
REGISTERED NUMBER: 12917521
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 October 2023.




N Busin
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LONDON LIVING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2022

1.


General information

London Living Solutions Limited is a private company limited by shares and incorporated in England and Wales (registered number 12917521). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
LONDON LIVING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2022

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2021 - 1).

Page 4

 
LONDON LIVING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2022

4.


Tangible fixed assets





Freehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 November 2021
415,082
3,693
418,775



At 31 October 2022

415,082
3,693
418,775



Depreciation


At 1 November 2021
-
462
462


Charge for the period on owned assets
-
923
923



At 31 October 2022

-
1,385
1,385



Net book value



At 31 October 2022
415,082
2,308
417,390




The net book value of land and buildings may be further analysed as follows:


2022
2021
£
£

Freehold property
415,082
415,082

415,082
415,082



5.


Debtors

2022
2021
£
£


Called up share capital
100
100

100
100


Page 5

 
LONDON LIVING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2022

6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
2,777
1,092

2,777
1,092



7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Corporation tax
223
223

Other creditors
423,480
414,000

Accruals and deferred income
2,000
1,000

425,703
415,223


 
Page 6