REGISTERED NUMBER: 12104651 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Lanisa Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L D Krieger

Ms N J Krieger

REGISTERED OFFICE:

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

REGISTERED NUMBER:

12104651 (England and Wales)

ACCOUNTANTS:

Grant Harrod Lerman Davis LLP

Chartered Accountants

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

FIXED ASSETS

Tangible assets

4

22,510

28,730

Investments

5

963,722

963,722

986,232

992,452

CURRENT ASSETS

Cash at bank

1,053,828

935,713

CREDITORS

Amounts falling due within one year

6

(143,976

)

(339,812

)

NET CURRENT ASSETS

909,852

595,901

TOTAL ASSETS LESS CURRENT LIABILITIES

1,896,084

1,588,353

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,895,984

1,588,253

1,896,084

1,588,353

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

L D Krieger - Director

1.	STATUTORY INFORMATION

Lanisa 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Fixed asset investments

Fixed asset investments are recognised at cost less any impairment as at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

11,337

46,890

4,048

62,275

Additions

-

-

1,284

1,284

At 31 December 2024

11,337

46,890

5,332

63,559

DEPRECIATION

At 1 January 2024

4,267

27,520

1,758

33,545

Charge for year

1,767

4,843

894

7,504

At 31 December 2024

6,034

32,363

2,652

41,049

NET BOOK VALUE

At 31 December 2024

5,303

14,527

2,680

22,510

At 31 December 2023

7,070

19,370

2,290

28,730

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2024

and 31 December 2024

963,722

NET BOOK VALUE

At 31 December 2024

963,722

At 31 December 2023

963,722

At the year end, the company held 959,383 Ordinary 'B' shares in Merlin Property South East Ltd, which were acquired in the previous year at a cost of £963,722.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

115,791

291,440

Other creditors

28,185

48,372

143,976

339,812

7.	RELATED PARTY DISCLOSURES

The company is under control of Mr L Krieger, a director by virtue of his majority shareholding in the company. The balance owing to Mr L Krieger on his loan account at 31 December 2024 amounted to £19,521 (2023: £46,572).