REGISTERED NUMBER: 09266699 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

London Clapham Investments And

Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Bullas

REGISTERED OFFICE:

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

REGISTERED NUMBER:

09266699 (England and Wales)

ACCOUNTANTS:

Hawson Jefferies

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

FIXED ASSETS

Tangible assets

4

7,224,446

6,986,791

Investments

5

280,905

280,905

7,505,351

7,267,696

CURRENT ASSETS

Debtors

6

2,894,181

1,024,094

Cash at bank and in hand

1,386,853

67,883

4,281,034

1,091,977

CREDITORS

Amounts falling due within one year

7

8,816,232

5,685,934

NET CURRENT LIABILITIES

(4,535,198

)

(4,593,957

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,970,153

2,673,739

CREDITORS

Amounts falling due after more than one year

8

(410,247

)

(229,387

)

PROVISIONS FOR LIABILITIES

9

(128,990

)

(63,386

)

NET ASSETS

2,430,916

2,380,966

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

2,430,913

2,380,963

SHAREHOLDERS' FUNDS

2,430,916

2,380,966

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

M Bullas - Director

1.	STATUTORY INFORMATION

London Clapham Investments And Developments 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 November 2024

6,444,998

56,523

387,747

Additions

-

-

231,275

At 31 October 2025

6,444,998

56,523

619,022

DEPRECIATION

At 1 November 2024

-

-

160,078

Charge for year

-

-

68,842

At 31 October 2025

-

-

228,920

NET BOOK VALUE

At 31 October 2025

6,444,998

56,523

390,102

At 31 October 2024

6,444,998

56,523

227,669

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

601,016

186,825

23,533

7,700,642

Additions

1,687

157,292

4,618

394,872

At 31 October 2025

602,703

344,117

28,151

8,095,514

DEPRECIATION

At 1 November 2024

425,652

109,739

18,382

713,851

Charge for year

26,558

58,593

3,224

157,217

At 31 October 2025

452,210

168,332

21,606

871,068

NET BOOK VALUE

At 31 October 2025

150,493

175,785

6,545

7,224,446

At 31 October 2024

175,364

77,086

5,151

6,986,791

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.10.25

31.10.24

£

£

Investment asset

280,905

280,905

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

365,334

965,455

Other debtors

2,528,847

58,639

2,894,181

1,024,094

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

52,113

42,023

Trade creditors

353,120

262,418

Taxation and social security

214,548

240,450

Other creditors

8,196,451

5,141,043

8,816,232

5,685,934

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

410,247

229,387

9.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

Accelerated capital allowances

65,604

6,556

Deferred tax

63,386

56,830

128,990

63,386

Deferred

tax

£

Balance at 1 November 2024

63,386

Balance at 31 October 2025

63,386

**

BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF

-

DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB

128,990

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M Bullas.