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Londrina Consulting Limited

Registered Number
11825770
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Londrina Consulting Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Christopher Lee Cauvain
Paula Santos Cauvain

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

11825770 (England and Wales)
Londrina Consulting Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets32171,646
2171,646
Current assets
Debtors480,283107,894
Cash at bank and on hand15,264662
95,547108,556
Creditors amounts falling due within one year5(71,957)(19,950)
Net current assets (liabilities)23,59088,606
Total assets less current liabilities23,80790,252
Provisions for liabilities6(78,646)(89,918)
Net assets(54,839)334
Capital and reserves
Called up share capital300300
Profit and loss account(55,139)34
Shareholders' funds(54,839)334
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2025, and are signed on its behalf by:
Christopher Lee Cauvain
Director
Registered Company No. 11825770
Londrina Consulting Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
Londrina Consulting Limited is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 248,4418,441
At 31 March 258,4418,441
Depreciation and impairment
At 01 April 246,7956,795
Charge for year1,4291,429
At 31 March 258,2248,224
Net book value
At 31 March 25217217
At 31 March 241,6461,646
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,20022,000
Other debtors64,08350,894
Total65,28372,894
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables13,379-
Amounts owed to related parties53,935698
Taxation and social security1,64219,252
Other creditors3,001-
Total71,95719,950
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)41313
Other provisions78,60589,605
Total78,64689,918