Caseware UK (AP4) 2024.0.164 2024.0.164 The companies principal activity during the period was that of a holding company.2024-04-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1truefalse 14131947 2024-04-01 2025-03-31 14131947 2023-04-01 2024-03-31 14131947 2025-03-31 14131947 2024-03-31 14131947 c:Director1 2024-04-01 2025-03-31 14131947 d:CurrentFinancialInstruments 2025-03-31 14131947 d:CurrentFinancialInstruments 2024-03-31 14131947 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14131947 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14131947 d:ShareCapital 2025-03-31 14131947 d:ShareCapital 2024-03-31 14131947 d:RetainedEarningsAccumulatedLosses 2025-03-31 14131947 d:RetainedEarningsAccumulatedLosses 2024-03-31 14131947 c:OrdinaryShareClass1 2024-04-01 2025-03-31 14131947 c:OrdinaryShareClass1 2025-03-31 14131947 c:OrdinaryShareClass1 2024-03-31 14131947 c:FRS102 2024-04-01 2025-03-31 14131947 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14131947 c:FullAccounts 2024-04-01 2025-03-31 14131947 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14131947 2 2024-04-01 2025-03-31 14131947 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14131947













LOL Capital Limited

Financial statements
Information for filing with the registrar

31 March 2025




 
LOL Capital Limited


Balance sheet
At 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
635,735
635,735

  
635,735
635,735

Current assets
  

Debtors
 5 
510,756
509,810

Cash at bank and in hand
  
78,533
45,202

  
589,289
555,012

Creditors
 6 
(11,855)
(15,367)

Net current assets
  
 
 
577,434
 
 
539,645

Total assets less current liabilities
  
1,213,169
1,175,380

  

Net assets
  
1,213,169
1,175,380


Capital and reserves
  

Called up share capital 
 7 
632,530
632,530

Profit and loss account
  
580,639
542,850

Shareholders' funds
  
1,213,169
1,175,380


1

 
LOL Capital Limited

    
Balance sheet (continued)
At 31 March 2025

The director considers 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 director acknowledges his 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 comprehensive income 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 15 December 2025.




N D W Moualem
Director

Company registered number: 14131947
The notes on pages 3 to 5 form part of these financial statements. 

2

 
LOL Capital Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

1.


General information

LOL Capital Ltd is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The registered office and principal place of business is 71 Henslowe Road, London, United Kingdom SE22 0AS.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

  
2.3

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

 
2.4

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.


 
2.5

Associates and joint ventures

Associates and joint ventures are held at cost less impairment.


3.


Employees

The company has no employees other than the directors, who did not receive any remuneration.





3

 
LOL Capital Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

4.


Fixed asset investments





Investments in associates

£



Cost 


At 1 April 2024
635,735



At 31 March 2025
635,735




Included in investments is a 50% joint holding in Water St Limited and a 25% holding in Venuscare Limited. 


5.


Debtors

2025
2024
£
£


Other debtors
510,756
500,010

Prepayments and accrued income
-
9,800

510,756
509,810



6.


Creditors

2025
2024
£
£

Corporation tax
10,185
11,468

Other creditors
50
2,279

Accruals and deferred income
1,620
1,620

11,855
15,367



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



632,530 (2024 - 632,530) ordinary shares of £1.00 each
632,530
632,530


4

 
LOL Capital Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

8.


Related party transactions

During the year the company engaged in transactions with its directors. The balance owed by the director at the year end, and is included in other debtors is £10,746 (2024 : £2,228 owed to the directors). The loan is unsecured, interest free and repayable on demand

 
5