REGISTERED NUMBER: 10501595 (England and Wales)

ONE SORAYA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Dr V Tota

SECRETARY:

Ms B Burnengo

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

10501595 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Property, plant and equipment

4

687

916

Investment property

5

815,000

815,000

815,687

815,916

CURRENT ASSETS

Debtors

6

4,836

4,926

Cash at bank

9,379

2,435

14,215

7,361

CREDITORS

Amounts falling due within one year

7

259,888

261,670

NET CURRENT LIABILITIES

(245,673

)

(254,309

)

TOTAL ASSETS LESS CURRENT LIABILITIES

570,014

561,607

CREDITORS

Amounts falling due after more than one year

8

(547,674

)

(547,674

)

PROVISIONS FOR LIABILITIES

(172

)

(229

)

NET ASSETS

22,168

13,704

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

19,872

19,872

Retained earnings

2,196

(6,268

)

SHAREHOLDERS' FUNDS

22,168

13,704

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

Dr V Tota - Director

1.	STATUTORY INFORMATION

One Soraya 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 as modified by the revaluation of certain assets.

Turnover

Revenue 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2023 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

3,776

DEPRECIATION

At 1 January 2024

2,860

Charge for year

229

At 31 December 2024

3,089

NET BOOK VALUE

At 31 December 2024

687

At 31 December 2023

916

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

815,000

NET BOOK VALUE

At 31 December 2024

815,000

At 31 December 2023

815,000

Fair value at 31 December 2024 is represented by:

£

Valuation in 2019

20,242

Cost

794,758

815,000

Investment properties were valued on Fair value basis on 31 December 2024 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

4,836

4,926

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

3,548

11,863

Taxation and social security

580

-

Other creditors

255,760

249,807

259,888

261,670

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

547,674

547,674

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Loan from the parent company

547,674

547,674

9.

RESERVES

Fair

value

reserve

£

At 1 January 2024

and 31 December 2024

19,872

10.	ULTIMATE CONTROLLING PARTY

2B & Partners S.R.L is an ultimate parent company which is based in

Piazza Sicilia 6

20146 Milano (MI)

Italy