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Registered Number: 07914560
England and Wales

 

 

 

LUPOTEX TRADING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Report to the directors on the preparation of the unaudited statutory accounts of Lupotex Trading Ltd for the year ended 31 January 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lupotex Trading Ltd for the year ended 31 January 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Lupotex Trading Ltd, as a body, in accordance with the terms of our engagement letter dated 16 October 2023 Our work has been undertaken solely to prepare for your approval the accounts of Lupotex Trading Ltd and state those matters that we have agreed to state to the Board of Directors of Lupotex Trading Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lupotex Trading Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lupotex Trading Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lupotex Trading Ltd. You consider that Lupotex Trading Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Lupotex Trading Ltd. 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 accounts
31 January 2023



....................................................
K & H Accountants
4 Furmston Court
Icknield Way
Letchworth Garden City
Hertfordshire
SG6 1UJ
16 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,752    3,428 
2,752    3,428 
Current assets      
Stocks 55,000    23,000 
Debtors 115,701    21,895 
Cash at bank and in hand 1,189,069    1,249,931 
1,359,770    1,294,826 
Creditors: amount falling due within one year (224,894)   (295,199)
Net current assets 1,134,876    999,627 
 
Total assets less current liabilities 1,137,628    1,003,055 
Net assets 1,137,628    1,003,055 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,137,530    1,002,955 
Shareholder's funds 1,137,630    1,003,055 
 


For the year ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 October 2023 and were signed by:


-------------------------------
Mr Paolo Scarano
Director
2
General Information
Lupotex Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 07914560, registration address Unit 302 Parma House, 5 Clarendon Road, London, N22 6XF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the profit and loss account.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 February 2022 11,245    11,245 
Additions  
Disposals  
At 31 January 2023 11,245    11,245 
Depreciation
At 01 February 2022 7,817    7,817 
Charge for year 676    676 
On disposals  
At 31 January 2023 8,493    8,493 
Net book values
Closing balance as at 31 January 2023 2,752    2,752 
Opening balance as at 01 February 2022 3,428    3,428 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3