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Registered number: 09948370 LONDON REAL ESTATE NY (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 7
LONDON REAL ESTATE NY (HOLDINGS) LIMITED REGISTERED NUMBER:09948370
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 978,947 |  | 140,812
|  |  | 978,947 |  | 140,812
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 18,088 |  | 1,109 |
Cash at bank and in hand | 6 | 3,707,333 |  | 4,840,205 |
|  | 3,725,421 |  | 4,841,314 |
Creditors: amounts falling due within one year | 7 | (4,281,156) |  | (4,633,716) |
Net current (liabilities)/assets |  |  | (555,735) |  | 207,598
Total assets less current liabilities |  |  | 423,212 |  | 348,410
Net assets |  |  | 423,212 |  | 348,410
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Share premium account |  |  | 51,896 |  | 51,896
Foreign exchange reserve |  |  | (27,315) |  | (1,408)
Profit and loss account |  |  | 398,630 |  | 297,921
|  |  | 423,212 |  | 348,410
1
LONDON REAL ESTATE NY (HOLDINGS) LIMITED REGISTERED NUMBER:09948370
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 profit and loss account 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 31 March 2026.
M Cohen
Director
The notes on pages 4 to 7 form part of these financial statements. 2
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Share premium account | Foreign exchange reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2023 | 1 | 51,896 | (2,149) | 191,519 | 241,267
Profit for the year | - | - | - | 106,402 | 106,402
Currency translation differences | - | - | 741 | - | 741
At 1 July 2024 | 1 | 51,896 | (1,408) | 297,921 | 348,410
Profit for the year | - | - | - | 100,709 | 100,709
Currency translation differences | - | - | (25,907) | - | (25,907)
At 30 June 2025 | 1 | 51,896 | (27,315) | 398,630 | 423,212
| The notes on pages 4 to 7 form part of these financial statements.
3
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
London Real Estate NY (Holdings) Limited is a private company, limited by shares, registered in England and Wales, registration number 09948370. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of a holding company. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional currency is US Dollar. This differs from the presentational currency which is pound sterling. The reason for the difference is that the company's usual transaction currency is US Dollar, whilst it is required to file accounts in pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Interest income
Interest income is recognised in the Profit and loss account using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 4
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
5
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investment in subsidiary company | Other fixed asset investments | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 July 2024 | 51,896 | 88,916 | 140,812
| Additions | - | 838,135 | 838,135
| At 30 June 2025 | 51,896 | 927,051 | 978,947
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Class of shares | Holding
| London Real Estate NY Limited | United Kingdom | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 17,773 | -
| Prepayments | 315 | 1,109
|  | 18,088 | 1,109
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,707,333 | 4,840,205
6
LONDON REAL ESTATE NY (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,567
| Amounts owed to group undertakings | 4,135,584 | 4,519,660
| Corporation tax | 74,360 | 64,769
| Other creditors | - | 10,179
| Accruals | 71,212 | 36,541
|  | 4,281,156 | 4,633,716
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,002 (2024 -1,002) Ordinary shares of £0.001 each | 1 | 1
9. | Related party transactions
| As at the balance sheet date, an amount of £13,404 (2024 - £10,179 due to) due from the directors of the company. Interest on the loan at the official rate and the loan is repayable on demand. As at the balance sheet date, the company owed £860,708 (2024 - £933,888) to a company in which the director has an controlling interest. No disclosure has been made of transactions with other wholly owned companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
7