ACCOUNTS - Final Accounts preparation

Registered number: 09896253

LDY HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

LDY HOLDINGS LIMITED

REGISTERED NUMBER: 09896253

BALANCE SHEET

AS AT 31 JANUARY 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Investments	4		826,747		826,747
			826,747		826,747
Current assets
Debtors: amounts falling due within one year	5	1,913		171,928
Cash at bank and in hand	6	446,673		108,889
		448,586		280,817
Creditors: amounts falling due within one year	7	(359,828)		(379,660)
Net current assets/(liabilities)			88,758		(98,843)
Total assets less current liabilities			915,505		727,904

Net assets			915,505		727,904

Capital and reserves
Called up share capital	8	100	100
Profit and loss account	9	915,405	727,804
		915,505	727,904

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LDY HOLDINGS LIMITED

REGISTERED NUMBER: 09896253

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 October 2025.

D P Gutierrez Yamansef

Director

The notes on pages 3 to 7 form part of these financial statements.

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LDY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

LDY Holdings Limited ("the company") is a company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Leytonstone, London, E11 1GA.
The company's principal activity during the year under review was that of a holding company. It also holds a property investment.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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LDY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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LDY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

4.	Fixed asset investments

	Investments in subsidiary companies	Investment property	Total
	£	£	£
Cost or valuation
At 1 February 2024	100	826,647	826,747
At 31 January 2025	100	826,647	826,747

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LDY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1,913	171,928
	1,913	171,928

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	446,673	108,889

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	359,828	379,660
	359,828	379,660

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

60 (2024 - 60) Ordinary A shares of £1.00 each	60	60
20 (2024 - 20) Ordinary B shares of £1.00 each	20	20
20 (2024 - 20) Ordinary C shares of £1.00 each	20	20

	100	100

Reserves

Profit and loss account

The profit and loss account represents accumulated profits and losses of the company less dividends paid and other adjustments.

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LDY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

10.	Related party transactions
	Included within other creditors are amounts owed to directors totalling £359,828 (2024 - £379,660). Included within the balance sheet at the year end are amounts owed from subsidiary undertakings of £1,913 (2024 - £171,928).

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