Company registration number 02189568 (England and Wales)
LOTIA LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 SEPTEMBER 2025
LOTIA LIMITED
COMPANY INFORMATION
Directors
P Azevedo Rocha
LH K Fleming
RH V Jacques
R Richman
A Tree
J Tricot
EJ Wickstead
N Znaor Wassall
Secretary
EJ Wickstead
Company number
02189568
Registered office
Suite 7A, Building 6
Croxley Park, Hatters Lane
Watford
Hertfordshire
WD18 8YH
Accountants
Myers Clark
Suite 7A, Building 6
Croxley Park, Hatters Lane
Watford
Hertfordshire
WD18 8YH
LOTIA LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 5
LOTIA LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 28 SEPTEMBER 2025
- 1 -

The directors present their annual report and financial statements for the period ended 28 September 2025.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

P Azevedo Rocha
LH K Fleming
RH V Jacques
R Richman
A Tree
J Tricot
EJ Wickstead
N Znaor Wassall
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
LH K Fleming
Director
17 February 2026
LOTIA LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LOTIA LIMITED FOR THE PERIOD ENDED 28 SEPTEMBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lotia Limited for the period ended 28 September 2025 which comprise, the balance sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Lotia Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lotia Limited and state those matters that we have agreed to state to the b oard of d irectors of Lotia Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lotia Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Lotia 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 result of Lotia Limited. You consider that Lotia Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Lotia 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 f inancial statements.

Myers Clark
Chartered Accountants
Suite 7A, Building 6
Croxley Park, Hatters Lane
Watford
Hertfordshire
WD18 8YH
18 February 2026
LOTIA LIMITED
BALANCE SHEET
AS AT
28 SEPTEMBER 2025
28 September 2025
- 3 -
28 September 2025
31 March 2024
Notes
£
£
£
£
Current assets
Debtors
3
8
8
Net current assets
8
8
Capital and reserves
Called up share capital
4
8
8

For the financial period ended 28 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
LH K Fleming
Director
Company registration number 02189568 (England and Wales)
LOTIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Lotia Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 7A, Building 6, Croxley Park, Hatters Lane, Watford, Hertfordshire, WD18 8YH.

1.1
Reporting period

The company has extended its reporting year end from 31 March 2025 to 28 September 2025 to align the reporting year end with the service charge accounts for which the company is the landlord.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Profit and loss account

The company has not traded during the period or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received.

1.6

Status

During the year the company has acted as agent for the lessees of the property at 28 Belsize Park, London, NW3 4DX. The funds in relation to the maintenance of the property are held in trust. As at 28 September 2025 the cash balance held on behalf of the lessees amounted to £15,569.

The company therefore has no income or expenditure in its own right in relation to the maintenance of the common parts of the property held in accordance with the governing leases. Income and expenditure arising from these transactions is shown in separate service charge accounts for the property that do not form part of the annual accounts of the company and are not filed at Companies House. The accounts can be obtained from Lotia Limited.

LOTIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 SEPTEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8
8
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
8
8
8
8
2025-09-28 2024-04-01 false false true CCH Software CCH Accounts Production 2025.300 No description of principal activity P Azevedo Rocha LH K Fleming RH V Jacques R Richman A Tree J Tricot N Znaor Wassall Neven Znaor Wassall EJ Wickstead 02189568 2024-04-01 2025-09-28 02189568 bus:Director1 2024-04-01 2025-09-28 02189568 bus:Director2 2024-04-01 2025-09-28 02189568 bus:Director3 2024-04-01 2025-09-28 02189568 bus:Director4 2024-04-01 2025-09-28 02189568 bus:Director5 2024-04-01 2025-09-28 02189568 bus:Director6 2024-04-01 2025-09-28 02189568 bus:CompanySecretaryDirector1 2024-04-01 2025-09-28 02189568 bus:Director7 2024-04-01 2025-09-28 02189568 bus:CompanySecretary1 2024-04-01 2025-09-28 02189568 bus:Director8 2024-04-01 2025-09-28 02189568 bus:RegisteredOffice 2024-04-01 2025-09-28 02189568 2025-09-28 02189568 2024-03-31 02189568 core:ShareCapital 2025-09-28 02189568 core:ShareCapital 2024-03-31 02189568 core:ShareCapitalOrdinaryShareClass1 2025-09-28 02189568 core:ShareCapitalOrdinaryShareClass1 2024-03-31 02189568 2023-04-01 2024-03-31 02189568 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-28 02189568 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 02189568 bus:OrdinaryShareClass1 2024-04-01 2025-09-28 02189568 bus:OrdinaryShareClass1 2025-09-28 02189568 bus:OrdinaryShareClass1 2024-03-31 02189568 bus:EntityHasNeverTraded 2024-04-01 2025-09-28 02189568 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-28 02189568 bus:FRS102 2024-04-01 2025-09-28 02189568 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-09-28 02189568 bus:FullAccounts 2024-04-01 2025-09-28 xbrli:pure xbrli:shares iso4217:GBP