Logan & Warwick Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13286576

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1		1

			1		1
CURRENT ASSETS
Debtors	5	16,313		98,889
Cash at bank and in hand		98		-

		16,411		98,889
Creditors: Amounts Falling Due Within One Year	6	(20,126 )		(98,960 )

NET CURRENT ASSETS (LIABILITIES)			(3,715 )		(71 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,714 )		(70 )

NET LIABILITIES			(3,714 )		(70 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(3,715 )		(71 )

SHAREHOLDERS' FUNDS			(3,714)		(70)

Page 1

Page 2

Logan & Warwick Investments Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Penelope Mosgrove

Director

25/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Logan & Warwick Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13286576 . The registered office is 51 Kinnerton Street, Belgravia, London, SW1X 8ED.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The Net liabilities position needs disclosures due to being a liabilities position instead of asset: At the balance sheet date, the company had net liabilities of £20,657 (2024: £70). The Director is of the opinion that the financial statements have been properly prepared on the going concern basis on the understanding that the director will continue to support the company financially and that the director's loan account (shown in note 6) will not be recalled in the foreseeable future.”

2.3. Financial Instruments

Financial assets and liabilities are only offset in the statement of financial position when. and only when there exists a legally enforceable right to set off the recognise amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through the Profit and Loss Account, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled. b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset. or c) the Company. despite having retained some, but not all significant risks and rewards of ownership. has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires

2.4. Taxation

Current tax

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

2.5. Fixed assets investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

Page 3

Page 4

Logan & Warwick Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Unlisted
	£
Cost
As at 1 April 2024	1

As at 31 March 2025	1

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

The following were subsidiary undertakings of the Company:

Quintessentially Estates Limited

The subsidiary was 100% controlled during the period.

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	16,163	-
VAT	150	-
Amounts owed by subsidiary	-	98,889

	16,313	98,889

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	46,775
VAT	-	49,047
Other creditors	828	828
Accruals and deferred income	858	750
Director's loan account	1,560	1,560
Amounts owed to subsidiary	2,680	-
Amounts owed to related parties	14,200	-

	20,126	98,960

The above mentioned loans are unsecured, interest free and repayable on demand.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 4

Page 5

Logan & Warwick Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Related Party Transactions

The directors are the only key management personnel of the Company. The directors' loan accounts are detailed in note 6.

At year end there is a loan due to Detroit Investments Limited (£14,200) & Quintessentially Estates Limited (£2,680), as detailed in note 6.

Detroit Investments Limited

Under Same Directorship

Quintessentially Estates Limited

Subsidiary Company

Page 5