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Registration number: 12825116

Caroline Victoria London Limited Unaudited Financial Statements for the Year Ended 31 August 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Caroline Victoria London Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 5

Caroline Victoria London Limited

Company Information

Director | F C Leach

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Caroline Victoria London Limited

Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | (As restated) 2024 £
Current assets |  |  |
Debtors | 4 | 37,843 | 127,306
Cash at bank and in hand |  | 3,566 | 35,797
|  | 41,409 | 163,103
Creditors: Amounts falling due within one year | 5 | (2,781) | (44,559)
Net assets |  | 38,628 | 118,544
Capital and reserves |  |  |
Retained earnings |  | 38,628 | 118,544
Shareholders' funds |  | 38,628 | 118,544

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Caroline Victoria London Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 2 June 2026

.........................................

F C Leach

Director

Company registration number: 12825116

Caroline Victoria London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of property market consultancy.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a loss for the year ended 31 August 2025 and had net assets at that date amounting to £38,628.
The director has considered the current economic climate and the effect on the housing market. Whilst trading activity has been lower than hoped in recent months, the director's view is that the impact on the company will continue to be manageable and that the company is well placed to benefit from an upturn in economic activity.
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, she continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for property market consultancy services rendered. Turnover is shown net of value added tax, returns, rebates and discounts.
Revenues from consultancy fees, which are contingent upon the successful purchase of a property, are recognised upon completion of that property sale.
Revenues from consultancy fees, which are not contingent upon the successful purchase of a property, are recognised based upon the contractual stage of completion.

Caroline Victoria London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company during the year was 1 (2024 - 1).

Caroline Victoria London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Debtors

| 2025 £ | (As restated) 2024 £
Trade debtors | - | 11,272
Other debtors | 37,843 | 116,034
| 37,843 | 127,306

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | (As restated) 2024 £
Trade creditors | - | 1,080
Taxation and social security | - | 36,907
Accruals and deferred income | 2,380 | 6,172
Other creditors | 401 | 400
| 2,781 | 44,559

6 | Transactions with Directors

At 31 August 2025 an amount of £22,515 (2024 - £116,033) was due from the director. During the year advances of £77,407 and repayments of £170,925 were made. Interest of £2,576 (2024 - £1,233) was charged at 2.25% and 3.75% per annum on overdrawn balances. There are no set terms.

7 | Prior period adjustment

During the year the director identified that certain consultancy services delivered during the year ended 31 August 2024 had been omitted from revenue recognised in that year. This has been corrected in these financial statements and the comparatives have been restated.
The effect of this adjustment is to increase the turnover for the year ended 31 August 2024 by £5,000, taxation and social security at that date by £1,000 and trade debtors at that date by £6,000.
This has increased the net assets at that date by £5,000 from that previously reported.