Registration number: 07935559

London Allergy and Immunology Centre Ltd

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

London Allergy and Immunology Centre Ltd

Company Information

Director

Mr Michael Rudenko

Company secretary

Mr Michael Rudenko

Registered office

9 Harley Street London England W1G 9QY

Accountants

Simon Kingsley 58 Montague Road Hackney London E8 2HW

London Allergy and Immunology Centre Ltd

(Registration number: 07935559)
Abridged Balance Sheet as at 2 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	890,107	908,985
Current assets
Cash at bank and in hand		2,910,012	2,658,583
Creditors: Amounts falling due within one year		(167,687)	(226,567)
Net current assets		2,742,325	2,432,016
Net assets		3,632,432	3,341,001
Capital and reserves
Called up share capital	5	100	100
Retained earnings		3,632,332	3,340,901
Shareholders' funds		3,632,432	3,341,001

For the financial year ending 2 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 September 2026
 

.........................................

Mr Michael Rudenko

Company secretary and director

London Allergy and Immunology Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 2 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
9 Harley Street
London
W1G 9QY
England

These financial statements were authorised for issue by the director on 25 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

London Allergy and Immunology Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 2 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33% on Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

London Allergy and Immunology Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 2 February 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 3 February 2025	851,075	60,217	49,840	961,132
At 2 February 2026	851,075	60,217	49,840	961,132
Depreciation
At 3 February 2025	-	32,611	19,536	52,147
Charge for the year	-	9,110	9,768	18,878
At 2 February 2026	-	41,721	29,304	71,025
Carrying amount
At 2 February 2026	851,075	18,496	20,536	890,107
At 2 February 2025	851,075	27,606	30,304	908,985

Included within the net book value of land and buildings above is £851,075 (2025 - £851,075) in respect of freehold land and buildings.
 

5	Share capital

6

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £145.00 (2025 - £227.85) per each Ordinary		14,500		22,785

7	Related party transactions

London Allergy and Immunology Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 2 February 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	12,000	6,000
Contributions paid to money purchase schemes	116,000	119,000
	128,000	125,000