REGISTERED NUMBER: 05039899 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

London Corn Investments Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

C Vecchione

REGISTERED OFFICE:

30 Bankside Court

Stationfields

Kidlington

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

05039899 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of London Corn Investments Limited for the year ended 30 April 2025 which comprise the Profit and loss account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of London Corn Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of London Corn Investments Limited and state those matters that we have agreed to state to the director of London Corn Investments Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that London Corn Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of London Corn Investments Limited. You consider that London Corn Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of London Corn Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

22 October 2025

FIXED ASSETS

Investments

4

63,520

63,520

Investment property

5

652,500

620,000

716,020

683,520

CURRENT ASSETS

Debtors

6

2,253

-

Cash at bank

567,808

409,122

570,061

409,122

CREDITORS

Amounts falling due within one year

7

(11,111

)

(9,161

)

NET CURRENT ASSETS

558,950

399,961

TOTAL ASSETS LESS CURRENT LIABILITIES

1,274,970

1,083,481

PROVISIONS FOR LIABILITIES

8

(19,021

)

(10,896

)

NET ASSETS

1,255,949

1,072,585

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

57,064

32,689

Retained earnings

1,198,883

1,039,894

1,255,949

1,072,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

C Vecchione - Director

1.	STATUTORY INFORMATION

London Corn Investments 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.

Preparation of consolidated financial statements

The financial statements contain information about London Corn Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

63,520

NET BOOK VALUE

At 30 April 2025

63,520

At 30 April 2024

63,520

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

620,000

Revaluations

32,500

At 30 April 2025

652,500

NET BOOK VALUE

At 30 April 2025

652,500

At 30 April 2024

620,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2021

14,655

Valuation in 2023

60,000

Valuation in 2024

(31,070

)

Valuation in 2025

32,500

Cost

576,415

652,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Other debtors

2,253

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade creditors

21

10

Taxation and social security

4,890

8,371

Other creditors

6,200

780

11,111

9,161

8.	PROVISIONS FOR LIABILITIES

30/4/25

30/4/24

£

£

Deferred tax

19,021

10,896

Deferred

tax

£

Balance at 1 May 2024

10,896

Provided during year

8,125

Balance at 30 April 2025

19,021

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.