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Registered number: 10122600
LAJOTO Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Mostons
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10122600
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,717,500 1,717,500
1,717,500 1,717,500
CURRENT ASSETS
Cash at bank and in hand 60,073 4,880
60,073 4,880
Creditors: Amounts Falling Due Within One Year 5 (1,133,151 ) (1,018,194 )
NET CURRENT ASSETS (LIABILITIES) (1,073,078 ) (1,013,314 )
TOTAL ASSETS LESS CURRENT LIABILITIES 644,422 704,186
Creditors: Amounts Falling Due After More Than One Year 6 (273,695 ) (273,695 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (85,722 ) (85,722 )
NET ASSETS 285,005 344,769
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 255,243 255,243
Profit and Loss Account 29,760 89,524
SHAREHOLDERS' FUNDS 285,005 344,769
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Laura Shavin
Director
21/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LAJOTO Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10122600 . The registered office is 29 The Green, Winchmore Hill, London, Greater London, N21 1HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 1,717,500
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,374,608 1,374,608
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 6,047 821
Accruals and deferred income 1,200 1,200
Director's loan account 1,125,904 816,586
Amounts owed to associates - 199,587
1,133,151 1,018,194
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 273,695 273,695
7. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 273,695 273,695
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Fair Value Reserve
£
As at 1 May 2024 255,243
As at 30 April 2025 255,243
10. Related Party Transactions
Included in other creditors is a loan from the director of £1,045,904 (2024 £816,139). The loan has been recorded at its transaction value and not at present value, discounted to market rate.
Interest has been paid on the outstanding balance of £36,774.
Included in credtors is a loan from Speakable Limited, a company controlled by the director. 
Balance at 30 April 2023 £nil (2024 £199,587).
11. Ultimate Controlling Party
The company's ultimate controlling party is Ms L H Shavin by virtue of her ownership of 100% of the issued share capital in the company.
Page 4