ACCOUNTS - Final Accounts preparation

Registered number: 15779439

CORTLAND LONDON LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CORTLAND LONDON LIMITED

REGISTERED NUMBER: 15779439

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		600,000		500,000
			600,000		500,000

Creditors: amounts falling due within one year	5	(606,366)		(502,256)
Net current liabilities			(606,366)		(502,256)
Total assets less current liabilities			(6,366)		(2,256)

Net liabilities			(6,366)		(2,256)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(6,466)	(2,356)
		(6,366)	(2,256)

CORTLAND LONDON LIMITED

REGISTERED NUMBER: 15779439

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Dhanani

Director

Date: 14 September 2026

The notes on pages 3 to 4 form part of these financial statements.

CORTLAND LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Cortland London Limited is a private company, limited by shares, registered in England and Wales, registration number 15779439. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of an investment company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis as the parent company has confirmed that it will continue to provide necessary funding in order for the company to maintain its operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.

2.3

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other creditors and loans with related parties.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

CORTLAND LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Other fixed asset investments
		£
	Cost
	At 1 January 2025	500,000
	Additions	100,000
	At 31 December 2025	600,000

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	603,770	500,000
Other creditors	-	814
Accruals	2,596	1,442
	606,366	502,256

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

7.	Transactions with the director

At the year end, the company owed £NIL (2024 - £814) to the director. The loan is unsecured, interest free and repayable on demand.

8.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of Russet London Limited.