Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-312025-10-31No description of principal activity2024-11-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05851591 2024-11-01 2025-10-31 05851591 2023-11-01 2024-10-31 05851591 2025-10-31 05851591 2024-10-31 05851591 c:Director1 2024-11-01 2025-10-31 05851591 d:FurnitureFittings 2024-11-01 2025-10-31 05851591 d:FurnitureFittings 2025-10-31 05851591 d:FurnitureFittings 2024-10-31 05851591 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05851591 d:CurrentFinancialInstruments 2025-10-31 05851591 d:CurrentFinancialInstruments 2024-10-31 05851591 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 05851591 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 05851591 d:ShareCapital 2025-10-31 05851591 d:ShareCapital 2024-10-31 05851591 d:RetainedEarningsAccumulatedLosses 2025-10-31 05851591 d:RetainedEarningsAccumulatedLosses 2024-10-31 05851591 c:FRS102 2024-11-01 2025-10-31 05851591 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05851591 c:FullAccounts 2024-11-01 2025-10-31 05851591 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05851591 2 2024-11-01 2025-10-31 05851591 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 05851591









LONDRA IMMOBILI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

 
LONDRA IMMOBILI LIMITED
REGISTERED NUMBER: 05851591

BALANCE SHEET
AS AT 31 OCTOBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,627
2,274

  
3,627
2,274

Current assets
  

Debtors: amounts falling due within one year
 5 
180,553
23,373

Cash at bank and in hand
 6 
116,471
286,016

  
297,024
309,389

Creditors: amounts falling due within one year
 7 
(22,268)
(23,844)

Net current assets
  
 
 
274,756
 
 
285,545

Total assets less current liabilities
  
278,383
287,819

  

Net assets
  
278,383
287,819


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
278,381
287,817

  
278,383
287,819


Page 1

 
LONDRA IMMOBILI LIMITED
REGISTERED NUMBER: 05851591
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 statement of income and retained earnings 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 on 23 October 2026.







Romana Scala
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LONDRA IMMOBILI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

1.


General information

Londra Immobili Limited is a private limited company, incorporated in England and Wales; registration number 05851591.  The address of the registered office is 30 Orange Street, London, WC2H 7HF.

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 FRS 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
LONDRA IMMOBILI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting


3.


Employees

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

Page 4

 
LONDRA IMMOBILI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 November 2024
10,583


Additions
2,786



At 31 October 2025

13,369



Depreciation


At 1 November 2024
8,310


Charge for the year on owned assets
1,432



At 31 October 2025

9,742



Net book value



At 31 October 2025
3,627



At 31 October 2024
2,274


5.


Debtors

2025
2024
£
£


Amounts owed by joint ventures and associated undertakings
148,954
1,774

Other debtors
1,599
1,599

Prepayments and accrued income
30,000
20,000

180,553
23,373



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
116,471
286,016

116,471
286,016


Page 5

 
LONDRA IMMOBILI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
232
966

Corporation tax
4,533
10,817

Other taxation and social security
8,967
4,068

Sundry creditors
4,536
3,993

Accruals and deferred income
4,000
4,000

22,268
23,844


 
Page 6