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Registered number: 15879965
Lahaina Ltd
Unaudited Financial Statements
For the Period 6 August 2024 to 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15879965
31 August 2025
Notes
FIXED ASSETS
Tangible Assets 4 909
Investment Properties 5 193,187
194,096
CURRENT ASSETS
Cash at bank and in hand 7,972
7,972
Creditors: Amounts Falling Due Within One Year 6 (204,140 )
NET CURRENT ASSETS (LIABILITIES) (196,168 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,072 )
NET LIABILITIES (2,072 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (2,172 )
SHAREHOLDERS' FUNDS (2,072)
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Annalisa Macri'
Director
05/07/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lahaina Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15879965 . The registered office is 128 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% straight line
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Fixtures & Fittings
Cost
As at 6 August 2024 -
Additions 931
As at 31 August 2025 931
Depreciation
As at 6 August 2024 -
Provided during the period 22
As at 31 August 2025 22
Net Book Value
As at 31 August 2025 909
As at 6 August 2024 -
Page 2
Page 3
5. Investment Property
31 August 2025
Fair Value
As at 6 August 2024 -
Additions 193,187
As at 31 August 2025 193,187
6. Creditors: Amounts Falling Due Within One Year
31 August 2025
Amounts owed to participating interests 202,985
Other creditors 1,155
204,140
7. Share Capital
31 August 2025
Allotted, Called up and fully paid 100
Page 3