2024-11-01 2025-10-31 2025-10-31 false 07044789 LONDON FIT OUT LTD 2026-05-12 false iso4217:GBP xbrli:pure 07044789 2024-10-31 07044789 2025-10-31 07044789 2024-11-01 2025-10-31 07044789 2023-10-31 07044789 2024-10-31 07044789 2023-11-01 2024-10-31 07044789 bus:SmallEntities 2024-11-01 2025-10-31 07044789 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07044789 bus:FullAccounts 2024-11-01 2025-10-31 07044789 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07044789 core:WithinOneYear 2025-10-31 07044789 core:AfterOneYear 2025-10-31 07044789 core:WithinOneYear 2024-10-31 07044789 core:AfterOneYear 2024-10-31 07044789 core:ShareCapital 2025-10-31 07044789 core:SharePremium 2025-10-31 07044789 core:RevaluationReserve 2025-10-31 07044789 core:OtherReservesSubtotal 2025-10-31 07044789 core:RetainedEarningsAccumulatedLosses 2025-10-31 07044789 core:ShareCapital 2024-10-31 07044789 core:SharePremium 2024-10-31 07044789 core:RevaluationReserve 2024-10-31 07044789 core:OtherReservesSubtotal 2024-10-31 07044789 core:RetainedEarningsAccumulatedLosses 2024-10-31 07044789 core:LandBuildings 2025-10-31 07044789 core:PlantMachinery 2025-10-31 07044789 core:Vehicles 2025-10-31 07044789 core:FurnitureFittings 2025-10-31 07044789 core:OfficeEquipment 2025-10-31 07044789 core:NetGoodwill 2025-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 07044789 core:ListedExchangeTraded 2025-10-31 07044789 core:UnlistedNon-exchangeTraded 2025-10-31 07044789 core:LandBuildings 2024-10-31 07044789 core:PlantMachinery 2024-10-31 07044789 core:Vehicles 2024-10-31 07044789 core:FurnitureFittings 2024-10-31 07044789 core:OfficeEquipment 2024-10-31 07044789 core:NetGoodwill 2024-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07044789 core:ListedExchangeTraded 2024-10-31 07044789 core:UnlistedNon-exchangeTraded 2024-10-31 07044789 core:LandBuildings 2024-11-01 2025-10-31 07044789 core:PlantMachinery 2024-11-01 2025-10-31 07044789 core:Vehicles 2024-11-01 2025-10-31 07044789 core:FurnitureFittings 2024-11-01 2025-10-31 07044789 core:OfficeEquipment 2024-11-01 2025-10-31 07044789 core:NetGoodwill 2024-11-01 2025-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 07044789 core:ListedExchangeTraded 2024-11-01 2025-10-31 07044789 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07044789 core:MoreThanFiveYears 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments 2025-10-31 07044789 core:Non-currentFinancialInstruments 2024-10-31 07044789 dpl:CostSales 2024-11-01 2025-10-31 07044789 dpl:DistributionCosts 2024-11-01 2025-10-31 07044789 core:LandBuildings 2024-11-01 2025-10-31 07044789 core:PlantMachinery 2024-11-01 2025-10-31 07044789 core:Vehicles 2024-11-01 2025-10-31 07044789 core:FurnitureFittings 2024-11-01 2025-10-31 07044789 core:OfficeEquipment 2024-11-01 2025-10-31 07044789 dpl:AdministrativeExpenses 2024-11-01 2025-10-31 07044789 core:NetGoodwill 2024-11-01 2025-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 07044789 dpl:GroupUndertakings 2024-11-01 2025-10-31 07044789 dpl:ParticipatingInterests 2024-11-01 2025-10-31 07044789 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 07044789 core:ListedExchangeTraded 2024-11-01 2025-10-31 07044789 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07044789 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07044789 dpl:CostSales 2023-11-01 2024-10-31 07044789 dpl:DistributionCosts 2023-11-01 2024-10-31 07044789 core:LandBuildings 2023-11-01 2024-10-31 07044789 core:PlantMachinery 2023-11-01 2024-10-31 07044789 core:Vehicles 2023-11-01 2024-10-31 07044789 core:FurnitureFittings 2023-11-01 2024-10-31 07044789 core:OfficeEquipment 2023-11-01 2024-10-31 07044789 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 07044789 core:NetGoodwill 2023-11-01 2024-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 07044789 dpl:GroupUndertakings 2023-11-01 2024-10-31 07044789 dpl:ParticipatingInterests 2023-11-01 2024-10-31 07044789 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 07044789 core:ListedExchangeTraded 2023-11-01 2024-10-31 07044789 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07044789 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07044789 core:NetGoodwill 2025-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 07044789 core:LandBuildings 2025-10-31 07044789 core:PlantMachinery 2025-10-31 07044789 core:Vehicles 2025-10-31 07044789 core:FurnitureFittings 2025-10-31 07044789 core:OfficeEquipment 2025-10-31 07044789 core:AfterOneYear 2025-10-31 07044789 core:WithinOneYear 2025-10-31 07044789 core:ListedExchangeTraded 2025-10-31 07044789 core:UnlistedNon-exchangeTraded 2025-10-31 07044789 core:ShareCapital 2025-10-31 07044789 core:SharePremium 2025-10-31 07044789 core:RevaluationReserve 2025-10-31 07044789 core:OtherReservesSubtotal 2025-10-31 07044789 core:RetainedEarningsAccumulatedLosses 2025-10-31 07044789 core:NetGoodwill 2024-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07044789 core:LandBuildings 2024-10-31 07044789 core:PlantMachinery 2024-10-31 07044789 core:Vehicles 2024-10-31 07044789 core:FurnitureFittings 2024-10-31 07044789 core:OfficeEquipment 2024-10-31 07044789 core:AfterOneYear 2024-10-31 07044789 core:WithinOneYear 2024-10-31 07044789 core:ListedExchangeTraded 2024-10-31 07044789 core:UnlistedNon-exchangeTraded 2024-10-31 07044789 core:ShareCapital 2024-10-31 07044789 core:SharePremium 2024-10-31 07044789 core:RevaluationReserve 2024-10-31 07044789 core:OtherReservesSubtotal 2024-10-31 07044789 core:RetainedEarningsAccumulatedLosses 2024-10-31 07044789 core:NetGoodwill 2023-10-31 07044789 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 07044789 core:LandBuildings 2023-10-31 07044789 core:PlantMachinery 2023-10-31 07044789 core:Vehicles 2023-10-31 07044789 core:FurnitureFittings 2023-10-31 07044789 core:OfficeEquipment 2023-10-31 07044789 core:AfterOneYear 2023-10-31 07044789 core:WithinOneYear 2023-10-31 07044789 core:ListedExchangeTraded 2023-10-31 07044789 core:UnlistedNon-exchangeTraded 2023-10-31 07044789 core:ShareCapital 2023-10-31 07044789 core:SharePremium 2023-10-31 07044789 core:RevaluationReserve 2023-10-31 07044789 core:OtherReservesSubtotal 2023-10-31 07044789 core:RetainedEarningsAccumulatedLosses 2023-10-31 07044789 core:AfterOneYear 2024-11-01 2025-10-31 07044789 core:WithinOneYear 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07044789 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 07044789 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 07044789 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 07044789 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07044789 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07044789 bus:Director1 2024-11-01 2025-10-31 07044789 bus:Director2 2024-11-01 2025-10-31 07044789 core:FurnitureFittingsToolsEquipment 2024-10-31 07044789 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 07044789 core:FurnitureFittingsToolsEquipment 2025-10-31

LONDON FIT OUT LTD

Registered Number
07044789
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

LONDON FIT OUT LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Mr A Bothma
| Mr V Pullen

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 07044789 (England and Wales)

LONDON FIT OUT LTD
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 11,117 |  |  |  | 96,721
|  |  |  | 11,117 |  |  |  | 96,721
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 536,641 |  |  |  | 900,992 |  |
Cash at bank and on hand |  | 1,710,358 |  |  |  | 1,594,413 |  |
|  | 2,246,999 |  |  |  | 2,495,405 |  |
Creditors amounts falling due within one year | 6 | (931,361) |  |  |  | (1,252,068) |  |
Net current assets (liabilities) |  |  |  | 1,315,638 |  |  |  | 1,243,337
Total assets less current liabilities |  |  |  | 1,326,755 |  |  |  | 1,340,058
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (67,701)
Provisions for liabilities | 8 |  |  | (2,702) |  |  |  | (24,086)
Net assets |  |  |  | 1,324,053 |  |  |  | 1,248,271
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,001 |  |  |  | 1,001
Profit and loss account |  |  |  | 1,323,052 |  |  |  | 1,247,270
Shareholders' funds |  |  |  | 1,324,053 |  |  |  | 1,248,271

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2026, and are signed on its behalf by:
Mr V Pullen Director Registered Company No. 07044789

LONDON FIT OUT LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 25 |  | -
| Vehicles | - |  | 10
| Office Equipment | - |  | 33

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 108,429 |  | 72,479 |  | 9,311 |  | 190,219
| Additions | - |  | - |  | 6,953 |  | 6,953
| Disposals | (108,429) |  | - |  | - |  | (108,429)
| At 31 October 25 | - |  | 72,479 |  | 16,264 |  | 88,743
| Depreciation and impairment
| At 01 November 24 | 20,782 |  | 66,029 |  | 6,687 |  | 93,498
| Charge for year | 8,132 |  | 1,612 |  | 3,298 |  | 13,042
| On disposals | (28,914) |  | - |  | - |  | (28,914)
| At 31 October 25 | - |  | 67,641 |  | 9,985 |  | 77,626
| Net book value
| At 31 October 25 | - |  | 4,838 |  | 6,279 |  | 11,117
| At 31 October 24 | 87,647 |  | 6,450 |  | 2,624 |  | 96,721

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 536,641 |  | 647,032
| Other debtors | - |  | 253,960
| Total | 536,641 |  | 900,992

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 362,317 |  | 882,980
| Taxation and social security | 563,294 |  | 327,909
| Finance lease and HP contracts | - |  | 12,610
| Other creditors | - |  | 22,819
| Accrued liabilities and deferred income | 5,750 |  | 5,750
| Total | 931,361 |  | 1,252,068

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 67,701
| Total | - |  | 67,701

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,702 |  | 24,086
| Total | 2,702 |  | 24,086

9. | Related party transactions
--- | ---
| As at the balance sheet date, included in debtors due within one year is £Nil (2024: £211,365) due from Goat Investments Limited. The amount is interest-free and repayable on demand. Both companies are under the common control of the director.

10. | Controlling party
--- | ---
| The controlling party is Mr V Pullen.