Company Registration No. NI692205 (Northern Ireland)
LORIAN INVESTMENTS LIMITED
Unaudited accounts
for the year ended 31 October 2025
LORIAN INVESTMENTS LIMITED
Statement of financial position
as at 31 October 2025
Investments
853,687
725,851
Cash at bank and in hand
16,974
15,135
Creditors: amounts falling due within one year
(1,200)
(1,200)
Net current assets
15,774
13,935
Total assets less current liabilities
869,461
739,786
Provisions for liabilities
Deferred tax
(106,407)
(78,512)
Net assets
763,054
661,274
Called up share capital
64,901
64,901
Profit and loss account
698,153
596,373
Shareholders' funds
763,054
661,274
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 February 2026 and were signed on its behalf by
Lorraine Elliott
Director
Company Registration No. NI692205
LORIAN INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
LORIAN INVESTMENTS LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI692205. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road, Belfast, Antrim, BT3 9DE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be measured reliably. Turnover comprises dividend income received from investments.
The director believes that the company Lorian Investments Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Investments in shares are included at fair value with changes in fair value recognised through the profit and loss account
4
Investments
Other investments
Valuation at 1 November 2024
725,851
Fair value adjustments
127,836
Valuation at 31 October 2025
853,687
LORIAN INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025
2024
6
Deferred taxation
2025
2024
Revaluation of investment property
106,407
78,512
Provision at start of year
78,512
54,324
Charged to the profit and loss account
27,895
24,188
Provision at end of year
106,407
78,512
Allotted, called up and fully paid:
64,901 Ordinary shares of £1 each
64,901
64,901
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).