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Registered number: 10819252










LQAL UK LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022




















 
LQAL UK LIMITED
 
 
Company Information


Directors
M Bornitz 
E Hooper 




Registered number
10819252



Registered office
Bromley Old Town Hall
30 Tweedy Road

London Borough of Bromley

BR1 3FE





 
LQAL UK LIMITED
Registered number: 10819252

Balance sheet
As at 31 December 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
17,769,973
17,769,973

  
17,769,973
17,769,973

Current assets
  

Debtors: amounts falling due within one year
 5 
2,887,205
2,887,205

  
2,887,205
2,887,205

Total assets less current liabilities
  
 
 
20,657,178
 
 
20,657,178

  

Net assets
  
20,657,178
20,657,178


Capital and reserves
  

Called up share capital 
 6 
1
1

Other reserves
 7 
21,455,619
21,455,619

Profit and loss account
 7 
(798,442)
(798,442)

  
20,657,178
20,657,178


For the year ended 31 December 2022 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered 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 Company has opted not to file the profit and loss account 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 21 December 2023.




E Hooper
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LQAL UK LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2022

1.


General information

LQAL UK Limited is a private company limited by shares and is registered and incorporated in England and Wales. The registered office is Bromley Old Town Hall, 30 Tweedy Road, London Borough of Bromley, BR1 3FE.
The company's principal activity is that of a holding 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.

 
2.2

Going concern

The directors are satisfied that any funding required will be available to the company on terms between group entities which ensure that they can individually continue to meet their debts as they fall due for the foreseeable future.

 
2.3

Fixed asset investments

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the Profit and Loss account.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain the benefits from its activities.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 2)

Page 2

 
LQAL UK LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2022

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2022
17,769,973



At 31 December 2022
17,769,973





5.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
2,887,205
2,887,205

2,887,205
2,887,205



6.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



1 (2021 - 1) Ordinary share of £1.00
1
1



7.


Reserves

Other reserves

Amounts included within other reserves represent capital contributions received by the company from its immediate parent company.

Page 3