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Company Registration No. 12037734 (England and Wales)
THEORICA LTD Unaudited accounts for the period from 1 July 2023 to 31 May 2024
THEORICA LTD Unaudited accounts Contents
Page
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THEORICA LTD Company Information for the period from 1 July 2023 to 31 May 2024
Director
Nicola Pedroni
Company Number
12037734 (England and Wales)
Registered Office
A And L, Suite 1-3 Hop Exchange 24 Southwark Street London SE1 1TY England
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THEORICA LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
- 
70,387 
Current assets
Cash at bank and in hand
73,752 
7,564 
Creditors: amounts falling due within one year
- 
(8,879)
Net current assets/(liabilities)
73,752 
(1,315)
Net assets
73,752 
69,072 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
73,751 
69,071 
Shareholders' funds
73,752 
69,072 
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 September 2024 and were signed on its behalf by
Nicola Pedroni Director Company Registration No. 12037734
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THEORICA LTD Notes to the Accounts for the period from 1 July 2023 to 31 May 2024
1
Statutory information
THEORICA LTD is a private company, limited by shares, registered in England and Wales, registration number 12037734. The registered office is A And L, Suite 1-3 Hop Exchange, 24 Southwark Street, London, SE1 1TY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in Euros
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
1,254 
At 31 May 2024
1,254 
Depreciation
At 1 July 2023
1,254 
At 31 May 2024
1,254 
Net book value
At 31 May 2024
- 
5
Investments
Other investments 
£ 
Valuation at 1 July 2023
70,387 
Disposals
(70,387)
Valuation at 31 May 2024
- 
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THEORICA LTD Notes to the Accounts for the period from 1 July 2023 to 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
(18)
Loans from directors
- 
8,897 
- 
8,879 
As at year end, the company owed director Nicola Pedroni £8,897 and is repayable upon demand with no interest.
7
Average number of employees
During the period the average number of employees was 0 (2023: 1).
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