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REGISTERED NUMBER: 10327574 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Caffarra Consulting Ltd

Caffarra Consulting Ltd (Registered number: 10327574)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Caffarra Consulting Ltd (Registered number: 10327574)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Investments 4 6,187,802 2,268,212

CURRENT ASSETS
Debtors 5 60,000 996,531
Cash at bank and in hand 652,250 1,828,236
712,250 2,824,767
CREDITORS
Amounts falling due within one year 6 (1,831,682 ) (1,554,657 )
NET CURRENT (LIABILITIES)/ASSETS (1,119,432 ) 1,270,110
TOTAL ASSETS LESS CURRENT LIABILITIES 5,068,370 3,538,322

PROVISIONS FOR LIABILITIES (129,444 ) -
NET ASSETS 4,938,926 3,538,322

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 388,333 56,583
Retained earnings 4,550,493 3,481,639
4,938,926 3,538,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

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

The financial statements were approved by the director and authorised for issue on 22 May 2025 and were signed by:





Dr M C Caffarra - Director


Caffarra Consulting Ltd (Registered number: 10327574)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Caffarra Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10327574

Registered office: Aldermary House
10-15 Queen Street
London
EC4N 1TX

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Investment Income
Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Caffarra Consulting Ltd (Registered number: 10327574)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 September 2023 2,268,212
Additions 5,601,072
Disposals (2,219,184 )
Revaluations 537,702
At 31 August 2024 6,187,802
NET BOOK VALUE
At 31 August 2024 6,187,802
At 31 August 2023 2,268,212

Cost or valuation at 31 August 2024 is represented by:

Listed
investments
£   
Valuation in 2024 517,777
Cost 5,670,025
6,187,802

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by associates 60,000 60,000
Other debtors - 936,531
60,000 996,531

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 1,426,520 1,215,976
Other creditors 405,162 338,681
1,831,682 1,554,657

7. RESERVES
Fair
value
reserve
£   
At 1 September 2023 56,583
Revaluation in year 331,750

At 31 August 2024 388,333