Registration number: 13811592

London Caviar Company Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 5

London Caviar Company Ltd

Company Information

Directors

D W Hassell T Harwood H V D Vorm

Registered office

Suite 1B1 Argyle House Northside Joel Street Northwood Hills HA6 1NW

London Caviar Company Ltd

(Registration number: 13811592)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	3	6,153	8,337
Current assets
Debtors		1,995	1,974
Cash at bank and in hand		11,694	10,448
		13,689	12,422
Creditors: Amounts falling due within one year		(26,212)	(20,598)
Net current liabilities		(12,523)	(8,176)
Total assets less current liabilities		(6,370)	161
Creditors: Amounts falling due after more than one year		(5,150)	(10,021)
Net liabilities		(11,520)	(9,860)
Capital and reserves
Called up share capital		100	100
Retained earnings		(11,620)	(9,960)
Shareholders' deficit		(11,520)	(9,860)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

London Caviar Company Ltd

(Registration number: 13811592)
Abridged Balance Sheet as at 31 December 2024

......................................... D W Hassell Director

London Caviar Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fixtures	33.3% straight line basis
Motor vehicle	25% reducing balance basis

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 3).

London Caviar Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

3	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	600	10,583	11,183
At 31 December 2024	600	10,583	11,183
Depreciation
At 1 January 2024	200	2,646	2,846
Charge for the year	200	1,984	2,184
At 31 December 2024	400	4,630	5,030
Carrying amount
At 31 December 2024	200	5,953	6,153
At 31 December 2023	400	7,937	8,337

4	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £0.50 each	200	100	200	100