Calatrava Capital Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 08005958 (England and Wales)

Unaudited financial statements

for the period 29 June 2022 to 30 June 2023

For

Calatrava Capital Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Ms A M Dzierwa

REGISTERED OFFICE:

126 High Street

Berkhamsted

HP4 3AT

REGISTERED NUMBER:

08005958 (England and Wales)

ACCOUNTANTS:

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calatrava Capital Limited for the period ended 30 June 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Calatrava Capital Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Calatrava Capital Limited and state those matters that we have agreed to state to the director of Calatrava Capital Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calatrava Capital Limited and its director for our work or for this report.

It is your duty to ensure that Calatrava Capital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Calatrava Capital Limited. You consider that Calatrava Capital Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Calatrava Capital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

24 March 2024

Fixed assets

Investment property

4

2,080,722

1,639,305

Creditors

Amounts falling due within one year

5

43,515

43,673

Net current liabilities

(43,515

)

(43,673

)

Total assets less current liabilities

2,037,207

1,595,632

Creditors

Amounts falling due after more than one year

6

1,949,669

1,309,980

Net assets

87,538

285,652

Capital and reserves

Called up share capital

1

1

Retained earnings

87,537

285,651

87,538

285,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 24 March 2024 and were signed by:

Ms A M Dzierwa - Director

1.	STATUTORY INFORMATION

Calatrava Capital 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.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 June 2022

1,639,305

Additions

441,417

At 30 June 2023

2,080,722

NET BOOK VALUE

At 30 June 2023

2,080,722

At 28 June 2022

1,639,305

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.23

28.6.22

£

£

Bank loans and overdrafts

-

158

Taxation and social security

43,515

43,515

43,515

43,673

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.23

28.6.22

£

£

Bank loans

1,896,114

697,751

Other creditors

53,555

612,229

1,949,669

1,309,980

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms A M Dzierwa.