Caseware UK (AP4) 2022.0.179 2022.0.179 2023-08-312023-08-31falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12022-09-01No description of principal activity1true 10349424 2022-09-01 2023-08-31 10349424 2021-09-01 2022-08-31 10349424 2023-08-31 10349424 2022-08-31 10349424 c:Director1 2022-09-01 2023-08-31 10349424 d:CurrentFinancialInstruments 2023-08-31 10349424 d:CurrentFinancialInstruments 2022-08-31 10349424 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10349424 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 10349424 d:ShareCapital 2023-08-31 10349424 d:ShareCapital 2022-08-31 10349424 d:RetainedEarningsAccumulatedLosses 2023-08-31 10349424 d:RetainedEarningsAccumulatedLosses 2022-08-31 10349424 c:OrdinaryShareClass1 2022-09-01 2023-08-31 10349424 c:OrdinaryShareClass1 2023-08-31 10349424 c:OrdinaryShareClass1 2022-08-31 10349424 c:FRS102 2022-09-01 2023-08-31 10349424 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10349424 c:FullAccounts 2022-09-01 2023-08-31 10349424 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10349424 6 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10349424









LORENA BAIRD LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023

 
LORENA BAIRD LIMITED
REGISTERED NUMBER: 10349424

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
601,882
601,882

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Creditors: amounts falling due within one year
 6 
(385,246)
(383,746)

Net current liabilities
  
 
 
(385,146)
 
 
(383,646)

Total assets less current liabilities
  
216,736
218,236

  

Net assets
  
216,736
218,236


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
216,636
218,136

  
216,736
218,236


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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 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 13 February 2024.

L Baird
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LORENA BAIRD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

1.


General information

Lorena Baird Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.
The principal activity of the company 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.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

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 year was 1 (2022 - 1).

Page 2

 
LORENA BAIRD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

4.


Fixed asset investments





Unlisted investments

£



Cost 


At 1 September 2022
601,882



At 31 August 2023
601,882





5.


Debtors

2023
2022
£
£


Called up share capital not paid
100
100



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,050
1,650

Other creditors
380,296
380,296

Accruals and deferred income
900
1,800

385,246
383,746



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


There is one class of ordinary share. There are no restrictions on the distribution of dividends and the repayment of capital.


Page 3

 
LORENA BAIRD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

8.


Related party transactions

Included within other creditors at the year end are amounts owed to the director of £380,296 (2022 - £380,296). 


9.


Controlling party

The company considers L Baird to be the ultimate controlling party.

 
Page 4