REGISTERED NUMBER: 12249718 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2024 TO 31 DECEMBER 2025

FOR

SERVICED LONDON OFFICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A E D Lysak

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

12249718 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Investment property

4

3,250,000

3,250,000

CURRENT ASSETS

Debtors

5

32,449

15,188

Cash at bank

27,186

63,270

59,635

78,458

CREDITORS

Amounts falling due within one year

6

(3,405,014

)

(3,451,282

)

NET CURRENT LIABILITIES

(3,345,379

)

(3,372,824

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(95,379

)

(122,824

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(95,479

)

(122,924

)

(95,379

)

(122,824

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 July 2026 and were signed by:

A E D Lysak - Director

1.	STATUTORY INFORMATION

Serviced London Offices Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£) and have been rounded to the nearest pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on the going concern basis due to the continued support of the director.

Comparative period

During the year the company changed its accounts reference date from 31 October to 31 December to align with the reference dates of associated companies. Consequently, the current period profit and loss represents a 14 month period 31 December 2025 and the comparatives are for 12 month period from 1 November 2024 to 31 October 2025.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents rents due for the period from the letting of investment property.

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which incudes purchase cost and directly attributable expenditure. Subsequently, it is measured at fair value at the reporting end date. Any aggregate surplus or deficit arising from changes in far value is recognised in profit and loss.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.

EMPLOYEES

The average number of employees during the period was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 December 2025

3,250,000

NET BOOK VALUE

At 31 December 2025

3,250,000

At 31 October 2024

3,250,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,000

-

Other debtors

26,449

15,188

32,449

15,188

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(94

)

28,827

Taxation and social security

16,109

4,106

Other creditors

3,388,999

3,418,349

3,405,014

3,451,282