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REGISTERED NUMBER: 06470029 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 MARCH 2025

FOR

L T M INVESTMENTS LIMITED

L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 MARCH 2025










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


L T M INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 MARCH 2025







DIRECTOR: Mr Luciano Capaldo





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 06470029 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

ABRIDGED STATEMENT OF FINANCIAL POSITION
28 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 5 - 143,250
Investment property 6 690,000 850,000
690,000 993,250

CURRENT ASSETS
Debtors 7 126,300 46,450
Cash at bank 1,721 12,646
128,021 59,096
CREDITORS
Amounts falling due within one year 252,349 358,054
NET CURRENT LIABILITIES (124,328 ) (298,958 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

565,672

694,292

PROVISIONS FOR LIABILITIES 8 3,332 -
NET ASSETS 562,340 694,292

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Fair value reserve 10 9,995 173,326
Retained earnings 551,345 519,966
SHAREHOLDERS' FUNDS 562,340 694,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
28 MARCH 2025


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 Statement of Financial Position for the year ended 28 March 2025 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 director and authorised for issue on 21 July 2025 and were signed by:





Mr Luciano Capaldo - Director


L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 MARCH 2025


1. STATUTORY INFORMATION

L T M Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There were no judgements and estimates that had significant effect on the amounts recognised in the financial statements.

Turnover
Turnover represents the rents receivable by the company during the year.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.


L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 MARCH 2025


3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 29 March 2024 84
Disposals (84 )
At 28 March 2025 -
NET BOOK VALUE
At 28 March 2025 -
At 28 March 2024 84

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Pictures and Prints - 143,166

L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 MARCH 2025


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 29 March 2024 850,000
Revaluations (160,000 )
At 28 March 2025 690,000
NET BOOK VALUE
At 28 March 2025 690,000
At 28 March 2024 850,000

Fair value at 28 March 2025 is represented by:
£   
Valuation in 2017 323,326
Valuation in 2019 (150,000 )
Valuation in 2025 (160,000 )
Cost 676,674
690,000

7. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other debtors 112,390 -

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 3,332 -

Deferred
tax
£   
Provided during year 3,332
Balance at 28 March 2025 3,332

L T M INVESTMENTS LIMITED (REGISTERED NUMBER: 06470029)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 MARCH 2025


9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Share capital 1 £1 1,000 1,000

10. RESERVES
Fair
value
reserve
£   
At 29 March 2024 173,326
Revaluation (159,999 )
Deferred tax (3,332 )

At 28 March 2025 9,995

11. RELATED PARTY DISCLOSURES

CONCEPT DESIGN 95 LIMITED
Concept Design 95 Ltd is a company in which Mr. Luciano Capaldo is a director and shareholder. At the balance sheet date, the company owed £149,588 (2024 - £149,588) to Concept Design 95 Ltd.

KIKKA MARCO LIMITED
Kikka Marco Ltd is a company in which Mr. Luciano Capaldo is a director. At the balance sheet date, the company was owed £112,390 (2024 - £32,740) to Kikka Marco Ltd.

ASSET ADVISORY & MANAGEMENT LTD
Asset Advisory & Management Ltd is a company in which Mr. Luciano Capaldo is a director and shareholder. At the balance sheet date, the company owed £50,000 (2024 - £Nil) to Asset Advisory & Management Ltd.

12. ULTIMATE CONTROLLING PARTY

There is no controlling party.