1 October 2024 false No description of principal activity Taxfiler 2024.6 15137763business:PrivateLimitedCompanyLtd2024-10-012025-09-30 151377632024-09-30 151377632024-10-012025-09-30 15137763business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 15137763business:FilletedAccounts2024-10-012025-09-30 151377632025-09-30 151377632024-09-30 15137763core:WithinOneYear2025-09-30 15137763core:WithinOneYear2024-09-30 15137763core:AfterOneYear2025-09-30 15137763core:AfterOneYear2024-09-30 15137763core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 15137763core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 15137763core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 15137763core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 15137763core:PreviouslyStatedAmount2025-09-30 15137763core:PreviouslyStatedAmount2024-09-30 15137763business:SmallEntities2024-10-012025-09-30 15137763business:Director12024-10-012025-09-30 15137763countries:EnglandWales2024-10-012025-09-30 15137763business:RegisteredOffice2024-10-012025-09-30 15137763core:FurnitureFittings2024-10-012025-09-30 15137763core:FurnitureFittings2024-09-30 15137763core:FurnitureFittings2025-09-30 151377632023-09-142024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 15137763 (England and Wales)
LIPA INVESTMENTS LIMITED Unaudited accounts for the year ended 30 September 2025
LIPA INVESTMENTS LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
723 
904 
Investment property
5
210,000 
210,000 
210,723 
210,904 
Current assets
Debtors
6
2,129 
429 
Cash at bank and in hand
636 
144 
2,765 
573 
Creditors: amounts falling due within one year
7
(14,887)
(194,087)
Net current liabilities
(12,122)
(193,514)
Total assets less current liabilities
198,601 
17,390 
Creditors: amounts falling due after more than one year
8
(188,295)
- 
Provisions for liabilities
Deferred tax
(7,978)
(7,806)
Net assets
2,328 
9,584 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,327 
9,583 
Shareholders' funds
2,328 
9,584 
For the year ending 30 September 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 his 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 7 August 2026 and were signed on its behalf by
Konrad Mateusz GAJDA Director Company Registration No. 15137763
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LIPA INVESTMENTS LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
LIPA INVESTMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15137763. The registered office is 92 Izod Road, Rugby, CV21 2JY, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing balance
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LIPA INVESTMENTS LIMITED Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
1,085 
At 30 September 2025
1,085 
Depreciation
At 1 October 2024
181 
Charge for the year
181 
At 30 September 2025
362 
Net book value
At 30 September 2025
723 
At 30 September 2024
904 
5
Investment property
2025 
£ 
Fair value at 1 October 2024
210,000 
At 30 September 2025
210,000 
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.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,700 
429 
Amounts falling due after more than one year
Other debtors
429 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
- 
179,695 
Loans from directors
14,347 
13,897 
Accruals
540 
495 
14,887 
194,087 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
188,295 
- 
- 4 -
LIPA INVESTMENTS LIMITED Notes to the Accounts for the year ended 30 September 2025
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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