Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-12 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false The principal activity is that of the wholesale of wine, beer, spirits and other alcoholic beverages 1 1 false false 12300667 2025-01-01 2025-12-31 12300667 2024-01-01 2024-12-31 12300667 2025-12-31 12300667 2024-12-31 12300667 c:Director1 2025-01-01 2025-12-31 12300667 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 12300667 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 12300667 d:CurrentFinancialInstruments 2025-12-31 12300667 d:CurrentFinancialInstruments 2024-12-31 12300667 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12300667 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12300667 d:ShareCapital 2025-12-31 12300667 d:ShareCapital 2024-12-31 12300667 d:SharePremium 2025-12-31 12300667 d:SharePremium 2024-12-31 12300667 d:RetainedEarningsAccumulatedLosses 2025-12-31 12300667 d:RetainedEarningsAccumulatedLosses 2024-12-31 12300667 c:OrdinaryShareClass1 2025-01-01 2025-12-31 12300667 c:OrdinaryShareClass1 2025-12-31 12300667 c:OrdinaryShareClass1 2024-12-31 12300667 c:FRS102 2025-01-01 2025-12-31 12300667 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12300667 c:FullAccounts 2025-01-01 2025-12-31 12300667 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12300667 2 2025-01-01 2025-12-31 12300667 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2025-01-01 2025-12-31 12300667 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12300667 LOS ALTOS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
LOS ALTOS LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
LOS ALTOS LIMITED REGISTERED NUMBER:12300667
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 226,079 |  | 232,728
|  |  | 226,079 |  | 232,728
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 218,702 |  | 212,553 |
Cash at bank and in hand | 6 | 9,007 |  | 23,550 |
|  | 227,709 |  | 236,103 |
Creditors: amounts falling due within one year | 7 | (56,355) |  | (37,853) |
Net current assets |  |  | 171,354 |  | 198,250
Total assets less current liabilities |  |  | 397,433 |  | 430,978
Net assets |  |  | 397,433 |  | 430,978
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 768 |  | 768
Share premium account |  |  | 460,034 |  | 460,034
Profit and loss account |  |  | (63,369) |  | (29,824)
|  |  | 397,433 |  | 430,978
1
LOS ALTOS LIMITED REGISTERED NUMBER:12300667
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 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 by:
S M Tishler
Director
Date: 12 May 2026
The notes on pages 3 to 6 form part of these financial statements. 2
LOS ALTOS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Los Altos Limited is a private company, limited by shares, registered in England and Wales, registration number 12300667. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity is that of the wholesale of wine, beer, spirits and other alcoholic beverages. 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 Financial Reporting Standard 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.3 | Turnover
Turnover from wholesale of wine, beer, spirits and other alcoholic beverages is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
LOS ALTOS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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. 4
LOS ALTOS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 January 2025 | 232,728
| At 31 December 2025 | 232,728
| Amortisation |
| Charge for the year | 6,649
| At 31 December 2025 | 6,649
| Net book value |
| At 31 December 2025 | 226,079
| At 31 December 2024 | 232,728
5
LOS ALTOS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 47,856 | 28,829
| Other debtors | 1,132 | 440
| Prepayments and accrued income | 169,714 | 183,284
|  | 218,702 | 212,553
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 9,007 | 23,550
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 39,300 | 26,894
| Accruals | 17,055 | 10,959
|  | 56,355 | 37,853
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 768 (2024 - 768) ordinary shares of £1.00 each | 768 | 768
6