2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 5,682 4,689 993 5,682 993 xbrli:pure xbrli:shares iso4217:GBP 12588317 2025-01-01 2025-12-31 12588317 2025-12-31 12588317 2024-12-31 12588317 2024-01-01 2024-12-31 12588317 2024-12-31 12588317 2023-12-31 12588317 core:FurnitureFittings 2025-01-01 2025-12-31 12588317 bus:Director2 2025-01-01 2025-12-31 12588317 core:FurnitureFittings 2024-12-31 12588317 core:FurnitureFittings 2025-12-31 12588317 core:WithinOneYear 2025-12-31 12588317 core:WithinOneYear 2024-12-31 12588317 core:ShareCapital 2025-12-31 12588317 core:ShareCapital 2024-12-31 12588317 core:RetainedEarningsAccumulatedLosses 2025-12-31 12588317 core:RetainedEarningsAccumulatedLosses 2024-12-31 12588317 core:FurnitureFittings 2024-12-31 12588317 bus:Director1 2025-01-01 2025-12-31 12588317 bus:SmallEntities 2025-01-01 2025-12-31 12588317 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12588317 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12588317 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12588317 bus:FullAccounts 2025-01-01 2025-12-31 12588317 core:AllAssociates 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 12588317

Cavour London Ltd

Filleted Unaudited Financial Statements

31 December 2025

Cavour London Ltd

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Cavour London Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | – | 993

Current assets

Stocks | 22,500 | 22,500
Debtors | 6 | 713 | 198
Cash at bank and in hand | 871 | 1,253
| -------- | --------
| 24,084 | 23,951

Creditors: amounts falling due within one year | 7 | 347,929 | 329,069
| --------- | ---------
Net current liabilities | 323,845 | 305,118
| --------- | ---------
Total assets less current liabilities | ( 323,845) | ( 304,125)
| --------- | ---------
Net liabilities | ( 323,845) | ( 304,125)
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 323,945) | ( 304,225)
| --------- | ---------
Shareholders deficit | ( 323,845) | ( 304,125)
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cavour London Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

Mr R C Scharnke
Director

Company registration number: 12588317

Cavour London Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After making appropriate enquiries, the directors, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future for at least one year from the date of the financial information. For these reasons, with the support of both the directors and the parent company, they continue to adopt the going concern basis in preparing the company's financial information.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 5,682
| -------
Depreciation |
At 1 January 2025 | 4,689
Charge for the year | 993
| -------
At 31 December 2025 | 5,682
| -------
Carrying amount |
At 31 December 2025 | –
| -------
At 31 December 2024 | 993
| -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 713 | 198
| ---- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 3,331 | 3,905
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 336,710 | 317,086
Social security and other taxes | 5,928 | 5,928
Other creditors | 1,960 | 2,150
| --------- | ---------
| 347,929 | 329,069
| --------- | ---------

8. Related party transactions
At the balance sheet date, the company owed £336,710 (2024: £317,086) to a company associated under common control.
9. Controlling party
Cavour London Ltd is a wholly owned subsidiary of Cavour Man AS . The registered office of the parent company is CAVOUR MAN AS, Ruseløkkveien 3, 0251, Oslo, Norway .