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LOUSADA INVESTMENTS HOLDINGS LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH SEPTEMBER 2023






LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023




Page

Company Information 1

Report of the Directors 2

Statement of Comprehensive Income 3

Balance Sheet 4

Statement of Changes in Equity 5

Notes to the Financial Statements 6

Reconciliation of Equity 8

Reconciliation of Profit 10


LOUSADA INVESTMENTS HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTORS: S C Lousada
Mrs S J Lousada





SECRETARY: Mrs S A Hunt





REGISTERED OFFICE: The Estate Office
Oakley House
Oakley
Bedfordshire
MK43 7ST





REGISTERED NUMBER: 09221499 (England and Wales)





ACCOUNTANTS: HW Bedford Limited
Trading as Haines Watts
First Floor, Woburn Court
2 Railton Road
Woburn Rd Ind Est
Kempston
Bedfordshire
MK42 7PN

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

The directors present their report with the financial statements of the company for the year ended 30th September 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of a holding company.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st October 2022 to the date of this report.

S C Lousada
Mrs S J Lousada

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S C Lousada - Director


7th March 2024

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

STATEMENT OF COMPREHENSIVE
INCOME
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

2023 2022
£    £   

TURNOVER - -
OPERATING PROFIT and
PROFIT BEFORE TAXATION - -

Tax on profit - -
PROFIT FOR THE FINANCIAL YEAR - -

OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

-

-

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

BALANCE SHEET
30TH SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,016,667 1,016,667

CREDITORS
Amounts falling due within one year 5 744 744
NET CURRENT LIABILITIES (744 ) (744 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,015,923

1,015,923

CREDITORS
Amounts falling due after more than one
year

6

16,667

16,667
NET ASSETS 999,256 999,256

CAPITAL AND RESERVES
Called up share capital 1,000,000 1,000,000
Retained earnings (744 ) (744 )
SHAREHOLDERS' FUNDS 999,256 999,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 7th March 2024 and were signed on its behalf by:





S C Lousada - Director


LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1st October 2021 1,000,000 (744 ) 999,256

Changes in equity
Balance at 30th September 2022 1,000,000 (744 ) 999,256

Changes in equity
Balance at 30th September 2023 1,000,000 (744 ) 999,256

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

1. STATUTORY INFORMATION

Lousada Investments Holdings Limited 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to al periods presented unless otherwise stated.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st October 2022
and 30th September 2023 1,016,667
NET BOOK VALUE
At 30th September 2023 1,016,667
At 30th September 2022 1,016,667

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 744 744

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Preference shares 16,667 16,667

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S C Lousada.

8. FIRST YEAR ADOPTION

No transitional adjustments were deemed necessary to equity or retained earnings on transition to FRS 102 1A.

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

RECONCILIATION OF EQUITY
1ST OCTOBER 2021
(DATE OF TRANSITION TO FRS 102)

Effect of
UK transition
GAAP to FRS 102 FRS 102
£    £    £   
TOTAL ASSETS LESS CURRENT
LIABILITIES

-

-

-
NET LIABILITIES - - -

RESERVES - - -

**ERROR - DATA SCREEN - RECONCILIATION OF EQUITY - MUST BE COMPLETED

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

RECONCILIATION OF EQUITY - continued
30TH SEPTEMBER 2022

Effect of
UK transition
GAAP to FRS 102 FRS 102
£    £    £   
FIXED ASSETS
Investments 1,016,667 - 1,016,667
CREDITORS
Amounts falling due within one year (744 ) - (744 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,015,923

-

1,015,923

CREDITORS
Amounts falling due after more than one
year

(16,667

)

-

(16,667

)
NET ASSETS 999,256 - 999,256
CAPITAL AND RESERVES
Called up share capital 1,000,000 - 1,000,000
Retained earnings (744 ) - (744 )
SHAREHOLDERS' FUNDS 999,256 - 999,256

LOUSADA INVESTMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09221499)

RECONCILIATION OF PROFIT
FOR THE YEAR ENDED 30TH SEPTEMBER 2022

Effect of
UK transition
GAAP to FRS 102 FRS 102
£    £    £   
TURNOVER 500,000 (500,000 ) -

OPERATING PROFIT 500,000 (500,000 ) -
and
PROFIT BEFORE TAXATION 500,000 (500,000 ) -
Tax on profit - - -
PROFIT FOR THE FINANCIAL YEAR 500,000 (500,000 ) -