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REGISTERED NUMBER: 08730689 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2024

FOR

GIUDICA LIMITED

GIUDICA LIMITED (REGISTERED NUMBER: 08730689)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GIUDICA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 OCTOBER 2024







DIRECTOR: L Naldini





REGISTERED OFFICE: 42b Portnal Road
London
W9 3BD





REGISTERED NUMBER: 08730689 (England and Wales)





ACCOUNTANTS: Macalvins Limited
Chartered Accountants
7 St John's Road
Harrow
Middlesex
HA1 2EY

GIUDICA LIMITED (REGISTERED NUMBER: 08730689)

BALANCE SHEET
30 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 - -
Investment property 6 300,000 300,000
300,000 300,000

CURRENT ASSETS
Debtors 7 10,829 32,190
Cash at bank 266,921 279,413
277,750 311,603
CREDITORS
Amounts falling due within one year 8 2,966 32,872
NET CURRENT ASSETS 274,784 278,731
TOTAL ASSETS LESS CURRENT
LIABILITIES

574,784

578,731

PROVISIONS FOR LIABILITIES - 10,998
NET ASSETS 574,784 567,733

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 9 (53,113 ) (53,113 )
Retained earnings 627,896 620,845
SHAREHOLDERS' FUNDS 574,784 567,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2024 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2025 and were signed by:





L Naldini - Director


GIUDICA LIMITED (REGISTERED NUMBER: 08730689)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2024

1. STATUTORY INFORMATION

Giudica 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Rent receivable
Income represents gross rent receivable in the normal course of the company's business.

Revenue recognition
Revenue is recognised when company receives the rent and is recorded to the balance sheet date.

Investment property
Investment property is measured at fair value at each reporting date with changes in fair value recognised in the profit or loss account.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 ) .

GIUDICA LIMITED (REGISTERED NUMBER: 08730689)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 OCTOBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 31 October 2023
and 30 October 2024 648
DEPRECIATION
At 31 October 2023
and 30 October 2024 648
NET BOOK VALUE
At 30 October 2024 -
At 30 October 2023 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 31 October 2023 877,193
Disposals (877,193 )
At 30 October 2024 -
NET BOOK VALUE
At 30 October 2024 -
At 30 October 2023 877,193

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 31 October 2023
and 30 October 2024 300,000
NET BOOK VALUE
At 30 October 2024 300,000
At 30 October 2023 300,000

Fair value at 30 October 2024 is represented by:
£   
Valuation in 2023 (100,000 )
Cost 400,000
300,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 10,829 32,190

GIUDICA LIMITED (REGISTERED NUMBER: 08730689)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 OCTOBER 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation Tax payable 358 30,051
Accrued expenses 2,608 2,821
2,966 32,872

9. RESERVES
Fair
value
reserve
£   
At 31 October 2023
and 30 October 2024 (53,113 )

10. RELATED PARTY DISCLOSURES

Included within other debtors as at year end is £NIL (2023: £11,891), an amount owed by the director of the company. The amount owed is unsecured and there are no specific terms to the repayment of this amount.