2023-04-012024-03-312024-03-31false11825770Londrina Consulting Limited2024-10-10iso4217:GBPxbrli:pure118257702023-04-01118257702024-03-31118257702023-04-012024-03-31118257702022-04-01118257702023-03-31118257702022-04-012023-03-3111825770bus:SmallEntities2023-04-012024-03-3111825770bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3111825770bus:FullAccounts2023-04-012024-03-3111825770bus:PrivateLimitedCompanyLtd2023-04-012024-03-3111825770core:WithinOneYear2024-03-3111825770core:AfterOneYear2024-03-3111825770core:WithinOneYear2023-03-3111825770core:AfterOneYear2023-03-3111825770core:ShareCapital2024-03-3111825770core:SharePremium2024-03-3111825770core:RevaluationReserve2024-03-3111825770core:OtherReservesSubtotal2024-03-3111825770core:RetainedEarningsAccumulatedLosses2024-03-3111825770core:ShareCapital2023-03-3111825770core:SharePremium2023-03-3111825770core:RevaluationReserve2023-03-3111825770core:OtherReservesSubtotal2023-03-3111825770core:RetainedEarningsAccumulatedLosses2023-03-3111825770core:LandBuildings2024-03-3111825770core:PlantMachinery2024-03-3111825770core:Vehicles2024-03-3111825770core:FurnitureFittings2024-03-3111825770core:OfficeEquipment2024-03-3111825770core:NetGoodwill2024-03-3111825770core:IntangibleAssetsOtherThanGoodwill2024-03-3111825770core:ListedExchangeTraded2024-03-3111825770core:UnlistedNon-exchangeTraded2024-03-3111825770core:LandBuildings2023-03-3111825770core:PlantMachinery2023-03-3111825770core:Vehicles2023-03-3111825770core:FurnitureFittings2023-03-3111825770core:OfficeEquipment2023-03-3111825770core:NetGoodwill2023-03-3111825770core:IntangibleAssetsOtherThanGoodwill2023-03-3111825770core:ListedExchangeTraded2023-03-3111825770core:UnlistedNon-exchangeTraded2023-03-3111825770core:LandBuildings2023-04-012024-03-3111825770core:PlantMachinery2023-04-012024-03-3111825770core:Vehicles2023-04-012024-03-3111825770core:FurnitureFittings2023-04-012024-03-3111825770core:OfficeEquipment2023-04-012024-03-3111825770core:NetGoodwill2023-04-012024-03-3111825770core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111825770core:ListedExchangeTraded2023-04-012024-03-3111825770core:UnlistedNon-exchangeTraded2023-04-012024-03-3111825770core:MoreThanFiveYears2023-04-012024-03-3111825770core:Non-currentFinancialInstruments2024-03-3111825770core:Non-currentFinancialInstruments2023-03-3111825770dpl:CostSales2023-04-012024-03-3111825770dpl:DistributionCosts2023-04-012024-03-3111825770core:LandBuildings2023-04-012024-03-3111825770core:PlantMachinery2023-04-012024-03-3111825770core:Vehicles2023-04-012024-03-3111825770core:FurnitureFittings2023-04-012024-03-3111825770core:OfficeEquipment2023-04-012024-03-3111825770dpl:AdministrativeExpenses2023-04-012024-03-3111825770core:NetGoodwill2023-04-012024-03-3111825770core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111825770dpl:GroupUndertakings2023-04-012024-03-3111825770dpl:ParticipatingInterests2023-04-012024-03-3111825770dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3111825770core:ListedExchangeTraded2023-04-012024-03-3111825770dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3111825770core:UnlistedNon-exchangeTraded2023-04-012024-03-3111825770dpl:CostSales2022-04-012023-03-3111825770dpl:DistributionCosts2022-04-012023-03-3111825770core:LandBuildings2022-04-012023-03-3111825770core:PlantMachinery2022-04-012023-03-3111825770core:Vehicles2022-04-012023-03-3111825770core:FurnitureFittings2022-04-012023-03-3111825770core:OfficeEquipment2022-04-012023-03-3111825770dpl:AdministrativeExpenses2022-04-012023-03-3111825770core:NetGoodwill2022-04-012023-03-3111825770core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111825770dpl:GroupUndertakings2022-04-012023-03-3111825770dpl:ParticipatingInterests2022-04-012023-03-3111825770dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111825770core:ListedExchangeTraded2022-04-012023-03-3111825770dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111825770core:UnlistedNon-exchangeTraded2022-04-012023-03-3111825770core:NetGoodwill2024-03-3111825770core:IntangibleAssetsOtherThanGoodwill2024-03-3111825770core:LandBuildings2024-03-3111825770core:PlantMachinery2024-03-3111825770core:Vehicles2024-03-3111825770core:FurnitureFittings2024-03-3111825770core:OfficeEquipment2024-03-3111825770core:AfterOneYear2024-03-3111825770core:WithinOneYear2024-03-3111825770core:ListedExchangeTraded2024-03-3111825770core:UnlistedNon-exchangeTraded2024-03-3111825770core:ShareCapital2024-03-3111825770core:SharePremium2024-03-3111825770core:RevaluationReserve2024-03-3111825770core:OtherReservesSubtotal2024-03-3111825770core:RetainedEarningsAccumulatedLosses2024-03-3111825770core:NetGoodwill2023-03-3111825770core:IntangibleAssetsOtherThanGoodwill2023-03-3111825770core:LandBuildings2023-03-3111825770core:PlantMachinery2023-03-3111825770core:Vehicles2023-03-3111825770core:FurnitureFittings2023-03-3111825770core:OfficeEquipment2023-03-3111825770core:AfterOneYear2023-03-3111825770core:WithinOneYear2023-03-3111825770core:ListedExch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Londrina Consulting Limited

Registered Number
11825770
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Londrina Consulting Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Christopher Lee Cauvain
Paula Santos Cauvain

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

11825770 (England and Wales)
Londrina Consulting Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,6463,166
1,6463,166
Current assets
Debtors4,5107,89436,740
Cash at bank and on hand66269,963
108,556106,703
Creditors amounts falling due within one year6(19,950)(30,363)
Net current assets (liabilities)88,60676,340
Total assets less current liabilities90,25279,506
Provisions for liabilities7(89,918)(79,206)
Net assets334300
Capital and reserves
Called up share capital300300
Profit and loss account34-
Shareholders' funds334300
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
Christopher Lee Cauvain
Director
Registered Company No. 11825770
Londrina Consulting Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
Londrina Consulting Limited is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 237,7917,791
Additions650650
At 31 March 248,4418,441
Depreciation and impairment
At 01 April 234,6254,625
Charge for year2,1702,170
At 31 March 246,7956,795
Net book value
At 31 March 241,6461,646
At 31 March 233,1663,166
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables22,000-
Other debtors50,89436,458
Prepayments and accrued income-282
Total72,89436,740
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Debtors: amounts due after one year

2024

2023

££
Other debtors35,000-
Total35,000-
6.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties698397
Taxation and social security19,25229,966
Total19,95030,363
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)313601
Other provisions89,60578,605
Total89,91879,206