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REGISTERED NUMBER: 01606502 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

VILAFLOR LIMITED

VILAFLOR LIMITED (REGISTERED NUMBER: 01606502)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 5 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

VILAFLOR LIMITED

COMPANY INFORMATION
for the year ended 5 April 2024







DIRECTORS: V Langberg
Mrs H Langberg
A Langberg





SECRETARY: Mrs H Langberg





REGISTERED OFFICE: 88 Crawford Street
London
W1H 2EJ





REGISTERED NUMBER: 01606502 (England and Wales)





ACCOUNTANTS: Cameron Baum Hollander Limited
88 Crawford Street
London
W1H 2EJ

VILAFLOR LIMITED (REGISTERED NUMBER: 01606502)

ABRIDGED BALANCE SHEET
5 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 27,170 36,117
Investment property 5 1,300,000 1,300,000
1,327,170 1,336,117

CURRENT ASSETS
Debtors 2,249,514 2,296,460
Cash at bank 121,526 66,865
2,371,040 2,363,325
CREDITORS
Amounts falling due within one year 478,242 429,543
NET CURRENT ASSETS 1,892,798 1,933,782
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,219,968

3,269,899

CREDITORS
Amounts falling due after more than one
year

(440,261

)

(455,527

)

PROVISIONS FOR LIABILITIES (150,007 ) (139,913 )
NET ASSETS 2,629,700 2,674,459

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 1,021,461 1,074,081
Retained earnings 1,608,139 1,600,278
SHAREHOLDERS' FUNDS 2,629,700 2,674,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 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.

VILAFLOR LIMITED (REGISTERED NUMBER: 01606502)

ABRIDGED BALANCE SHEET - continued
5 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 5 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





V Langberg - Director


VILAFLOR LIMITED (REGISTERED NUMBER: 01606502)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 5 April 2024

1. STATUTORY INFORMATION

Vilaflor 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 as modified by the revaluation of certain assets.

The financial statements are prepared in UK Pound Sterling, which is the functional currency of the company.

Turnover
Turnover is measured at the fair value of rent receivable by the company from its investment properties.

Investment property
Investment properties are initially measured at cost on acquisition and subsequently at fair value as at each
accounts date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold and charged to the profit and loss account.

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.

Listed fixed asset investments
Listed fixed asset investments are initially measured at cost on acquisition and subsequently at fair value as at each accounts date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the investment is sold and charged to the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - NIL ) .

VILAFLOR LIMITED (REGISTERED NUMBER: 01606502)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 5 April 2024

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 6 April 2023 36,117
Revaluations (8,947 )
At 5 April 2024 27,170
NET BOOK VALUE
At 5 April 2024 27,170
At 5 April 2023 36,117

Cost or valuation at 5 April 2024 is represented by:
Totals
£   
Valuation in 2024 (70,146 )
Cost 97,316
27,170

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 6 April 2023
and 5 April 2024 1,300,000
NET BOOK VALUE
At 5 April 2024 1,300,000
At 5 April 2023 1,300,000

6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 456,047 471,313

The bank loans are secured by fixed and floating charges over the company's freehold property and assets.

7. RESERVES
Fair
value
reserve
£   
At 6 April 2023 1,074,081
Fair value transfers (52,620 )

At 5 April 2024 1,021,461

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
VILAFLOR LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Vilaflor Limited for the year ended 5 April 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Vilaflor Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Vilaflor Limited and state those matters that we have agreed to state to the Board of Directors of Vilaflor Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vilaflor Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Vilaflor Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Vilaflor Limited. You consider that Vilaflor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Vilaflor Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cameron Baum Hollander Limited
88 Crawford Street
London
W1H 2EJ


30 January 2025