Londrina Consulting Limited


Directors	Christopher Lee Cauvain
	Paula Santos Cauvain


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	11825770 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		-		217
			-		217
Current assets
Debtors	4	65,000		80,283
Cash at bank and on hand		42,232		15,264
		107,232		95,547
Creditors amounts falling due within one year	5	(87,787)		(71,957)
Net current assets (liabilities)			19,445		23,590
Total assets less current liabilities			19,445		23,807
Provisions for liabilities	6		(78,605)		(78,646)
Net assets			(59,160)		(54,839)
Capital and reserves
Called up share capital			300		300
Profit and loss account			(59,460)		(55,139)
Shareholders' funds			(59,160)		(54,839)

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 28 May 2026, and are signed on its behalf by:

Christopher Lee Cauvain
Director
Registered Company No. 11825770

Londrina Consulting Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	Londrina Consulting Limited 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	8,441	8,441
At 31 March 26	8,441	8,441
Depreciation and impairment
At 01 April 25	8,224	8,224
Charge for year	217	217
At 31 March 26	8,441	8,441
Net book value
At 31 March 26	-	-
At 31 March 25	217	217

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	1,200
Other debtors	50,000	64,083
Total	50,000	65,283


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,931	13,379
Amounts owed to related parties	32,279	53,935
Taxation and social security	1,997	1,642
Other creditors	47,580	3,001
Total	87,787	71,957


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	-	41
Other provisions	78,605	78,605
Total	78,605	78,646