Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseNo description of principal activityfalse2023-01-0111trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13749019 2023-01-01 2023-12-31 13749019 2021-11-17 2022-12-31 13749019 2023-12-31 13749019 2022-12-31 13749019 c:Director1 2023-01-01 2023-12-31 13749019 d:Buildings 2023-12-31 13749019 d:Buildings 2022-12-31 13749019 d:CurrentFinancialInstruments 2023-12-31 13749019 d:CurrentFinancialInstruments 2022-12-31 13749019 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13749019 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13749019 d:ShareCapital 2023-12-31 13749019 d:ShareCapital 2022-12-31 13749019 d:RetainedEarningsAccumulatedLosses 2023-12-31 13749019 d:RetainedEarningsAccumulatedLosses 2022-12-31 13749019 c:FRS102 2023-01-01 2023-12-31 13749019 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13749019 c:FullAccounts 2023-01-01 2023-12-31 13749019 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13749019 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13749019









FIORILLI INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
FIORILLI INVESTMENTS LIMITED
REGISTERED NUMBER: 13749019

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
505,973
505,973

  
505,973
505,973

Current assets
  

Debtors: amounts falling due within one year
 5 
2,630
1,766

Cash at bank and in hand
 6 
10,159
12,258

  
12,789
14,024

Creditors: amounts falling due within one year
 7 
(505,802)
(511,738)

Net current liabilities
  
 
 
(493,013)
 
 
(497,714)

Total assets less current liabilities
  
12,960
8,259

  

Net assets
  
12,960
8,259


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
12,860
8,159

  
12,960
8,259


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 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
 
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FIORILLI INVESTMENTS LIMITED
REGISTERED NUMBER: 13749019
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 September 2024.




Dr Paolo Fiorilli
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
FIORILLI INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Fiorilli Investments Limited is a private company limited by share capital, incorporated in England and Wales, registration number 13749019. The address of the registered office is 30 Orange Street, London, WC2H 7HF.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

Investment property

Investment property is carried at fair value determined annually by the Director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

Debtors

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

 
2.6

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. 

Page 3

 
FIORILLI INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Investment property

£



Cost or valuation


At 1 January 2023
505,973



At 31 December 2023

505,973






Net book value



At 31 December 2023
505,973


5.


Debtors

2023
2022
£
£


Other debtors
-
1,500

Prepayments and accrued income
2,630
266

2,630
1,766


Page 4

 
FIORILLI INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
10,159
12,258

10,159
12,258



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,103
1,914

Director's loan account
502,749
508,324

Accruals and deferred income
1,950
1,500

505,802
511,738


The director provides funding for the company which is included as a creditor repayable within one year but would only be recalled when the company is in a position to repay it.

 
Page 5