Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falseNo description of principal activityfalse12024-01-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13749019 2024-01-01 2024-12-31 13749019 2023-01-01 2023-12-31 13749019 2024-12-31 13749019 2023-12-31 13749019 c:Director1 2024-01-01 2024-12-31 13749019 d:Buildings 2024-12-31 13749019 d:Buildings 2023-12-31 13749019 d:CurrentFinancialInstruments 2024-12-31 13749019 d:CurrentFinancialInstruments 2023-12-31 13749019 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13749019 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13749019 d:ShareCapital 2024-12-31 13749019 d:ShareCapital 2023-12-31 13749019 d:RetainedEarningsAccumulatedLosses 2024-12-31 13749019 d:RetainedEarningsAccumulatedLosses 2023-12-31 13749019 c:FRS102 2024-01-01 2024-12-31 13749019 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13749019 c:FullAccounts 2024-01-01 2024-12-31 13749019 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13749019 e:PoundSterling 2024-01-01 2024-12-31 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 2024

 
FIORILLI INVESTMENTS LIMITED
REGISTERED NUMBER: 13749019

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
505,973
505,973

  
505,973
505,973

Current assets
  

Debtors: amounts falling due within one year
 5 
908
2,630

Cash at bank and in hand
 6 
12,639
10,159

  
13,547
12,789

Creditors: amounts falling due within one year
 7 
(497,947)
(505,802)

Net current liabilities
  
 
 
(484,400)
 
 
(493,013)

Total assets less current liabilities
  
21,573
12,960

  

Net assets
  
21,573
12,960


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
21,473
12,860

  
21,573
12,960


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.
 
Page 1

 
FIORILLI INVESTMENTS LIMITED
REGISTERED NUMBER: 13749019
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2025.




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 2024

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 2024

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 (2023 - 1).


4.


Tangible fixed assets





Investment property

£



Cost or valuation


At 1 January 2024
505,973



At 31 December 2024

505,973






Net book value



At 31 December 2024
505,973


5.


Debtors

2024
2023
£
£


Prepayments and accrued income
908
2,630

908
2,630


Page 4

 
FIORILLI INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
12,639
10,159

12,639
10,159



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,020
1,103

Director's loan account
493,977
502,749

Accruals and deferred income
1,950
1,950

497,947
505,802


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