Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01falsefalse1false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytrue 10349424 2023-09-01 2024-08-31 10349424 2022-09-01 2023-08-31 10349424 2024-08-31 10349424 2023-08-31 10349424 c:Director1 2023-09-01 2024-08-31 10349424 d:CurrentFinancialInstruments 2024-08-31 10349424 d:CurrentFinancialInstruments 2023-08-31 10349424 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10349424 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10349424 d:ShareCapital 2024-08-31 10349424 d:ShareCapital 2023-08-31 10349424 d:RetainedEarningsAccumulatedLosses 2024-08-31 10349424 d:RetainedEarningsAccumulatedLosses 2023-08-31 10349424 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10349424 c:OrdinaryShareClass1 2024-08-31 10349424 c:OrdinaryShareClass1 2023-08-31 10349424 c:FRS102 2023-09-01 2024-08-31 10349424 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10349424 c:FullAccounts 2023-09-01 2024-08-31 10349424 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10349424 6 2023-09-01 2024-08-31 10349424 e:PoundSterling 2023-09-01 2024-08-31 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 2024

 
LORENA BAIRD LIMITED
REGISTERED NUMBER: 10349424

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
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 
(285,682)
(385,246)

Net current liabilities
  
 
 
(285,582)
 
 
(385,146)

Total assets less current liabilities
  
316,300
216,736

  

Net assets
  
316,300
216,736


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
316,200
216,636

  
316,300
216,736


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 15 January 2025.

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 2024

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 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 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 (2023 - 1).

Page 2

 
LORENA BAIRD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Fixed asset investments





Unlisted investments

£



Cost 


At 1 September 2023
601,882



At 31 August 2024
601,882





5.


Debtors

2024
2023
£
£


Called up share capital not paid
100
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
4,050

Other creditors
284,782
380,296

Accruals and deferred income
900
900

285,682
385,246



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 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 2024

8.


Related party transactions

Included within other creditors at the year end are amounts owed to the director of £279,532 (2023 - £380,296). 
Included within other creditors at the year end are amounts owed to a company in which the director holds an interest of £5,250 (2023 - £Nil). 


9.


Controlling party

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

 
Page 4