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Registered Number: 12250422
England and Wales
SALAME & LOUREIRO LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

SALAME & LOUREIRO LTD Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

SALAME & LOUREIRO LTD Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJPR ACCOUNTANTS LTD 31 October 2025 .................................................... SJPR ACCOUNTANTS LTD 225 Clapham Road LONDON SW9 9BE 23 June 2026 1

SALAME & LOUREIRO LTD Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 122,000 |  | 122,000
Tangible fixed assets | 4 | 15,758 |  | 21,012
|  | 137,758 |  | 143,012
Current assets |  |  |
Stocks |  | 73,220 |  | 46,220
Debtors |  | 57,449 |  | 55,215
Cash at bank and in hand |  | 32,743 |  | 17,468
|  | 163,412 |  | 118,903
Creditors: amount falling due within one year |  | (101,595) |  | (90,692)
Net current assets |  | 61,817 |  | 28,211
Total assets less current liabilities |  | 199,575 |  | 171,223
Creditors: amount falling due after more than one year |  | (140,230) |  | (100,457)
Provisions for liabilities |  | (2,520) |  | (2,458)
Net assets |  | 56,825 |  | 68,308
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 56,824 |  | 68,307
Shareholders' funds |  | 56,825 |  | 68,308
For the year ended 31 October 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:
------------------------------- Andre Luiz SALAME Director
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SALAME & LOUREIRO LTD Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information SALAME & LOUREIRO LTD is a private company, limited by shares, registered in England and Wales, registration number 12250422, registration address 68 Richmond Road, Kingston Upon Thames, London, KT2 5EH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25 Reducing Balance
Computer Equipment | 25 Reducing Balance
Fixtures and Fittings | 25 Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 122,000 |  | 122,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 122,000 |  | 122,000
Net book values
At 31 October 2025 | 122,000 |  | 122,000
At 31 October 2024 | 122,000 |  | 122,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 53,630 |  | 2,564 |  | 1,400 |  | 57,594
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 53,630 |  | 2,564 |  | 1,400 |  | 57,594
Depreciation
At 01 November 2024 | 33,761 |  | 1,753 |  | 1,068 |  | 36,582
Charge for year | 4,968 |  | 203 |  | 83 |  | 5,254
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 38,729 |  | 1,956 |  | 1,151 |  | 41,836
Net book values
Closing balance as at 31 October 2025 | 14,901 |  | 608 |  | 249 |  | 15,758
Opening balance as at 01 November 2024 | 19,869 |  | 811 |  | 332 |  | 21,012
The net book value of Plant and Machinery includes £ 480 (2024 £641) in respect of assets leased under finance leases or hire purchase contracts.
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