Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-301falsetrue2023-07-01Consultancyfalse1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08561427 2023-07-01 2024-06-30 08561427 2022-07-01 2023-06-30 08561427 2024-06-30 08561427 2023-06-30 08561427 c:Director1 2023-07-01 2024-06-30 08561427 d:CurrentFinancialInstruments 2024-06-30 08561427 d:CurrentFinancialInstruments 2023-06-30 08561427 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 08561427 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08561427 d:ShareCapital 2024-06-30 08561427 d:ShareCapital 2023-06-30 08561427 d:RetainedEarningsAccumulatedLosses 2024-06-30 08561427 d:RetainedEarningsAccumulatedLosses 2023-06-30 08561427 c:OrdinaryShareClass1 2023-07-01 2024-06-30 08561427 c:OrdinaryShareClass1 2024-06-30 08561427 c:OrdinaryShareClass2 2023-07-01 2024-06-30 08561427 c:OrdinaryShareClass2 2024-06-30 08561427 c:OrdinaryShareClass3 2023-07-01 2024-06-30 08561427 c:OrdinaryShareClass3 2024-06-30 08561427 c:FRS102 2023-07-01 2024-06-30 08561427 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08561427 c:FullAccounts 2023-07-01 2024-06-30 08561427 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08561427 6 2023-07-01 2024-06-30 08561427 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08561427














LAGRAR INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
LAGRAR INVESTMENTS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 5



 
LAGRAR INVESTMENTS LIMITED
REGISTERED NUMBER:08561427

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
609,976
474,758

Current assets
  

Debtors: amounts falling due within one year
 5 
176,390
164,231

Cash at bank and in hand
  
32,447
62,046

  
208,837
226,277

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(33,461)
(11,019)

Net current assets
  
 
 
175,376
 
 
215,258

  

Net assets
  
785,352
690,016


Capital and reserves
  

Called up share capital 
 7 
100,201
100,201

Profit and loss account
  
685,151
589,815

  
785,352
690,016


Page 1

 
LAGRAR INVESTMENTS LIMITED
REGISTERED NUMBER:08561427
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

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 statement of comprehensive income 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 23 January 2025.




C Argentieri
Director

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

Page 2

 
LAGRAR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Lagrar Investments Limited is a limited liability company incorporated and domiciled in England and Wales. The company's registered office address is Berkeley Court Flat 123, Marylebone Road, London NW1 5NE. The company's principal place of business is 2 Kingdom Street, London W2 6BD.
The principal activity of the company in the year under review was that of consultancy services.

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 Section 1A of Financial Reporting
Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and
the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover represents consultancy services provided during the year. Turnover is recognised in the period consultancy services are provided.

 
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 reporting date in the countries where the company operates and generates income.

 
2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash and cash equivalents and loans to or from related parties.
Trade and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs.
Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors.
If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest.
Interest bearing borrowings, such as bank loans, classified as basic financial instruments are
Page 3

 
LAGRAR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

recognised initially at at the present value of future payments discounted at a market rate of interest.
Thereafter they are stated at amortised cost using the effective interest method.
Cash and cash equivalents comprise cash balances and call deposits.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Listed investments

£



Market value


At 1 July 2023
474,758


Additions
230,678


Disposals
(129,862)


Revaluations
34,402



At 30 June 2024
609,976





5.


Debtors

2024
2023
£
£


Other debtors
176,390
164,231


Included in debtors there is an amount of £121,568 owed by the directors. £50,020 of the loan has been repaid within 9 months of the year end date and interest is being charged on the outstanding loan in the accounts.

Page 4

 
LAGRAR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
30,651
8,545

Accruals and deferred income
2,810
2,474

33,461
11,019



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 A Ordinary share of £1
1
1
50,100 B Ordinary shares of £1 each
50,100
50,100
50,100 C Ordinary shares of £1 each
50,100
50,100

100,201

100,201

The A, B and C Ordinary shares rank pari passu in all respects. 


 
Page 5