CLAUDIA INVESTMENTS UK LTD 31/12/2025 iXBRL

Company registration number: 09989570

CLAUDIA INVESTMENTS UK LTD

Filleted financial statements

31 December 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

CLAUDIA INVESTMENTS UK LTD

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

CLAUDIA INVESTMENTS UK LTD

Directors and other information


	Directors	Mrs Belen Fernandez Paradela
		Mr Javier Landrove Bermudez
		Mr Juan Pita Castro


	Company number	09989570


	Registered office	19 The Circle
		Queen Elizabeth Street
		London
		SE1 2JE


	Auditor	Pearlman Rose
		Chartered Accountants & Statutory Auditors
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Accountants	Tax and Advise Ltd
		19 The Circle
		Queen Elizabeth Street
		London
		SE1 2JE




	Bankers	Santander UK PLC
		2 Triton Square
		Regent's Place
		London
		NW1 3AN

CLAUDIA INVESTMENTS UK LTD

Directors responsibilities statement

Period ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CLAUDIA INVESTMENTS UK LTD

Statement of financial position

31 December 2025

		31/12/25		28/02/25
	Note	£	£	£	£

Fixed assets
Tangible assets	5	22,593,988		22,593,988
		_______		_______
			22,593,988		22,593,988

Current assets
Debtors	6	58,857		23,128
Cash at bank and in hand		413,915		466,342
		_______		_______
		472,772		489,470
Creditors: amounts falling due
within one year	7	( 334,214)		( 483,723)
		_______		_______
Net current assets			138,558		5,747
			_______		_______
Total assets less current liabilities			22,732,546		22,599,735

Creditors: amounts falling due
after more than one year	8		( 3,602,111)		( 4,051,171)
			_______		_______
Net assets			19,130,435		18,548,564
			_______		_______

Capital and reserves
Called up share capital			13,910,000		13,910,000
Reserve for own shares			3,370,457		3,370,457
Profit and loss account			1,849,978		1,268,107
			_______		_______
Shareholders funds			19,130,435		18,548,564
			_______		_______

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 June 2026 , and are signed on behalf of the board by:

Mr Javier Landrove Bermudez

Director

Company registration number: 09989570

CLAUDIA INVESTMENTS UK LTD

Statement of changes in equity

Period ended 31 December 2025

	Called up share capital	Reserve for own shares	Profit and loss account	Total
	£	£	£	£


At 1 March 2024	13,910,000	3,370,457	595,390	17,875,847

Profit for the period			672,717	672,717
	_______	_______	_______	_______
Total comprehensive income for the period	-	-	672,717	672,717

	_______	_______	_______	_______
At 28 February 2025 and 1 March 2025	13,910,000	3,370,457	1,268,107	18,548,564

Profit for the period			581,871	581,871
	_______	_______	_______	_______
Total comprehensive income for the period	-	-	581,871	581,871

	_______	_______	_______	_______
At 31 December 2025	13,910,000	3,370,457	1,849,978	19,130,435
	_______	_______	_______	_______

CLAUDIA INVESTMENTS UK LTD

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Freehold property	-	N/A

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2025: 1 ).

5. Tangible assets

	Freehold property	Total
	£	£
Cost
At 1 March 2025 and 31 December 2025	22,593,988	22,593,988
	_______	_______
Depreciation
At 1 March 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	22,593,988	22,593,988
	_______	_______
At 28 February 2025	22,593,988	22,593,988
	_______	_______

6. Debtors

	31/12/25	28/02/25
	£	£
Trade debtors	43,392	15,893
Other debtors	15,465	7,235
	_______	_______
	58,857	23,128
	_______	_______

7. Creditors: amounts falling due within one year

	31/12/25	28/02/25
	£	£
Trade creditors	1,800	11,200
Corporation tax	-	224,209
Social security and other taxes	28,021	41,013
Other creditors	304,393	207,301
	_______	_______
	334,214	483,723
	_______	_______

8. Creditors: amounts falling due after more than one year

	31/12/25	28/02/25
	£	£
Other creditors	3,602,111	4,051,171
	_______	_______

9. Summary audit opinion

The auditor's report dated 23 June 2026 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

10. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	Period	Year	Period	Year
	ended	ended	ended	ended
	31/12/25	28/02/25	31/12/25	28/02/25
	£	£	£	£
Ardizia de Inversiones SA	100,940	132,471	3,602,111	4,051,171
Cartesion SL	8,561	10,130	-	1,671
	_______	_______	_______	_______

The company has taken a loan from its intercompany Ardizia de Inversiones SA, with the outstanding balance at the period end amounting to £3,602,111 (February 2025: £4,051,171). During the period, interest payable on the loan was £100,940 (February 2025: £132,471), which is included within note 9. The company also received accountancy services from Cartesion SL during the period amounting to £8,561.00 (February 2025: £10,130.00). At the period end, the supplier balance was £0.00, (February 2025: £1,671.00), included within note 8.

11. Controlling party

The company's controlling parties are Ms Susana Fernandez Paradela and Ms Belen Fernandez Paradela by virtue of each holding 50% of the issued share capital.