LONDON DOMUS LIMITED


Director	D'ANGIOLINO, Raffaella


Registered Address	33 Bryanston Square
	London
	W1H 2DX


Registered Number	08658597 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	4		2,247,520		3,147,520
			2,247,520		3,147,520
Current assets
Debtors	5	84,785		19,450
Cash at bank and on hand		435,851		6,157
		520,636		25,607
Prepayments and accrued income		1,666		1,637
Creditors amounts falling due within one year	6	(1,657,182)		(1,839,064)
Net current assets (liabilities)			(1,134,880)		(1,811,820)
Total assets less current liabilities			1,112,640		1,335,700
Creditors amounts falling due after one year	7		(1,327,175)		(1,327,175)
Net assets			(214,535)		8,525
Capital and reserves
Called up share capital			5,000		5,000
Revaluation reserve			(107,779)		51,957
Profit and loss account			(111,756)		(48,432)
Shareholders' funds			(214,535)		8,525

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 Director acknowledges 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 Director on 26 June 2026, and are signed on its behalf by:

D'ANGIOLINO, Raffaella
Director
Registered Company No. 08658597

LONDON DOMUS LIMITED

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

1.	Accounting policies

	Statutory information
	The company 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of approximately £214,535. The net liability position arose principally as a result of losses recognised on the disposal of investment property during the year. The directors have reviewed the company's cash flow forecasts and financing arrangements for the period of at least twelve months from the date of approval of these financial statements. The company continues to own investment properties that generate rental income and provide a source of future cash flows. In addition, the directors have confirmed their intention to provide financial support to the company as required to enable it to meet its liabilities as they fall due. Based on these forecasts and the continued support available to the company, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis. Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Going concern

The financial statements have been prepared on a going concern basis.

At the balance sheet date, the company had net liabilities of approximately £214,535. The net liability position arose principally as a result of losses recognised on the disposal of investment property during the year.

The directors have reviewed the company's cash flow forecasts and financing arrangements for the period of at least twelve months from the date of approval of these financial statements. The company continues to own investment properties that generate rental income and provide a source of future cash flows. In addition, the directors have confirmed their intention to provide financial support to the company as required to enable it to meet its liabilities as they fall due.

Based on these forecasts and the continued support available to the company, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue represents rental income receivable from investment properties and is recognised on a straight-line basis over the term of the relevant tenancy agreements. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably. Rental income received in advance is deferred and recognised in the period to which it relates.

Revenue from rendering of services

Revenue represents rental income receivable from investment properties and is recognised on a straight-line basis over the term of the relevant tenancy agreements. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably.

Rental income received in advance is deferred and recognised in the period to which it relates.

	Current taxation
	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
	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.

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Investment property
	The Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the properties are sold.


		£
	Fair value at 01 April 25	3,147,520
	Disposals	(900,000)
	At 31 March 26	2,247,520

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	84,785	19,450
Total	84,785	19,450

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	200,000
Other creditors	1,657,182	1,639,064
Total	1,657,182	1,839,064

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	1,327,175	1,327,175
Total	1,327,175	1,327,175

8.	Further information regarding the company's financial position
	Secured Debts The following secured debts are included within creditors: Shawbrook 2026 £608,443 2025 £608,443 Shawbrook has secured by charges of the company's investment properties.