1 June 2022 0 13382064 ns1:FRS102 2022-06-01 2023-05-31 13382064 ns1:FullAccounts 2022-06-01 2023-05-31 13382064 ns1:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 13382064 ns1:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 13382064 2022-06-01 2023-05-31 13382064 2023-05-31 13382064 2022-06-01 2023-05-31 13382064 ns1:Director1 2022-06-01 2023-05-31 13382064 ns1:Director2 2022-06-01 2023-05-31 13382064 ns1:Director3 2022-06-01 2023-05-31 13382064 ns1:Director4 2022-06-01 2023-05-31 13382064 ns1:Director5 2022-06-01 2023-05-31 13382064 ns1:Director6 2022-06-01 2023-05-31 13382064 ns1:Director7 2022-06-01 2023-05-31 13382064 ns1:Director8 2022-06-01 2023-05-31 13382064 ns1:Director9 2022-06-01 2023-05-31 13382064 ns1:Director10 2022-06-01 2023-05-31 13382064 ns1:Director11 2022-06-01 2023-05-31 13382064 ns1:Director12 2022-06-01 2023-05-31 13382064 ns1:Director13 2022-06-01 2023-05-31 13382064 ns1:Director14 2022-06-01 2023-05-31 13382064 ns1:Director15 2022-06-01 2023-05-31 13382064 ns1:Director16 2022-06-01 2023-05-31 13382064 ns1:Director17 2022-06-01 2023-05-31 13382064 ns1:Director18 2022-06-01 2023-05-31 13382064 ns1:Director19 2022-06-01 2023-05-31 13382064 ns1:Director20 2022-06-01 2023-05-31 13382064 ns1:RegisteredOffice 2022-06-01 2023-05-31 13382064 ns1:CompanySecretary1 2022-06-01 2023-05-31 13382064 ns3:FurnitureFittings 2023-05-31 13382064 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2023-05-31 13382064 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 13382064 ns3:LandBuildings ns3:LongLeaseholdAssets 2023-05-31 13382064 ns3:LandBuildings ns3:LongLeaseholdAssets 2022-06-01 2023-05-31 13382064 ns3:NetGoodwill 2023-05-31 13382064 ns3:NetGoodwill 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass1 2023-05-31 13382064 ns1:OrdinaryShareClass2 2023-05-31 13382064 ns1:OrdinaryShareClass3 2023-05-31 13382064 ns3:IntangibleAssetsOtherThanGoodwill 2023-05-31 13382064 ns3:IntangibleAssetsOtherThanGoodwill 2022-06-01 2023-05-31 13382064 ns3:PlantMachinery 2022-06-01 2023-05-31 13382064 ns3:PlantMachinery 2023-05-31 13382064 ns1:PreferenceShareClass1 2023-05-31 13382064 ns1:PreferenceShareClass2 2023-05-31 13382064 ns3:LandBuildings ns3:ShortLeaseholdAssets 2023-05-31 13382064 ns3:LandBuildings ns3:ShortLeaseholdAssets 2022-06-01 2023-05-31 13382064 ns3:Vehicles 2023-05-31 13382064 ns3:Vehicles 2022-06-01 2023-05-31 13382064 ns3:FurnitureFittings 2022-06-01 2023-05-31 13382064 2022-06-01 13382064 2023-05-31 13382064 2023-05-31 13382064 ns3:FurnitureFittings 2022-05-31 13382064 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2022-05-31 13382064 ns3:LandBuildings ns3:LongLeaseholdAssets 2022-05-31 13382064 ns3:NetGoodwill 2022-05-31 13382064 ns3:IntangibleAssetsOtherThanGoodwill 2022-05-31 13382064 ns3:PlantMachinery 2022-05-31 13382064 2021-05-12 13382064 ns3:LandBuildings ns3:ShortLeaseholdAssets 2022-05-31 13382064 ns3:Vehicles 2022-05-31 13382064 2021-05-12 2022-05-31 13382064 ns1:AllEntityOfficers 2021-05-12 2022-05-31 13382064 2022-05-31 13382064 ns1:OrdinaryShareClass2 2022-05-31 13382064 ns1:OrdinaryShareClass1 2022-05-31 13382064 ns1:OrdinaryShareClass3 2021-05-12 13382064 ns1:PreferenceShareClass1 2022-05-31 13382064 ns1:PreferenceShareClass2 2022-05-31 13382064 ns3:NetGoodwill 2022-06-01 2023-05-31 13382064 ns3:NetGoodwill 2021-05-12 2022-05-31 13382064 ns3:NetGoodwill 2023-05-31 13382064 ns3:NetGoodwill 2022-05-31 13382064 ns3:LeasedTangibleFixedAssets 2022-06-01 2023-05-31 13382064 ns1:HighestPaidDirector 2022-06-01 2023-05-31 13382064 ns1:HighestPaidDirector 2021-05-12 2022-05-31 13382064 ns3:Buildings 2022-06-01 2023-05-31 13382064 ns3:LeasedTangibleFixedAssets ns3:Buildings 2022-06-01 2023-05-31 13382064 ns3:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 13382064 ns3:OwnedOrFreeholdAssets 2021-05-12 2022-05-31 13382064 ns3:LeasedTangibleFixedAssets 2022-06-01 2023-05-31 13382064 ns3:LeasedTangibleFixedAssets 2021-05-12 2022-05-31 13382064 ns1:AllOrdinaryShares 2023-05-31 13382064 ns1:AllPreferenceShares 2023-05-31 13382064 ns1:AllOrdinaryShares 2022-05-31 13382064 ns1:AllPreferenceShares 2022-05-31 13382064 ns1:AllOrdinaryShares ns3:DividendsPaid 2021-05-12 2022-05-31 13382064 ns1:AllOrdinaryShares ns3:DividendsProposed 2022-06-01 2023-05-31 13382064 ns1:AllOrdinaryShares ns3:DividendsProposed 2021-05-12 2022-05-31 13382064 ns1:AllOrdinaryShares ns3:DividendsPaid 2022-06-01 2023-05-31 13382064 ns1:AllOrdinaryShares 2022-06-01 2023-05-31 13382064 ns1:AllPreferenceShares 2022-06-01 2023-05-31 13382064 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 13382064 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 13382064 ns3:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 13382064 ns3:OtherResidualIntangibleAssets 2022-06-01 13382064 ns3:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 13382064 ns3:OtherResidualIntangibleAssets 2023-05-31 13382064 ns1:OrdinaryShareClass1 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass2 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass3 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass4 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass5 2022-06-01 2023-05-31 13382064 ns1:PreferenceShareClass1 2022-06-01 2023-05-31 13382064 ns1:PreferenceShareClass2 2022-06-01 2023-05-31 13382064 ns1:OrdinaryShareClass3 2023-05-31 13382064 ns1:OrdinaryShareClass4 2023-05-31 13382064 ns1:OrdinaryShareClass5 2023-05-31 13382064 ns1:OrdinaryShareClass3 2022-05-31 13382064 ns1:OrdinaryShareClass4 2022-05-31 13382064 ns1:OrdinaryShareClass5 2022-05-31 13382064 ns3:Acquisitions 2022-06-01 2023-05-31 13382064 ns3:Acquisitions 2021-05-12 2022-05-31 13382064 ns3:DiscontinuedOperations 2022-06-01 2023-05-31 13382064 ns3:DiscontinuedOperations 2021-05-12 2022-05-31 13382064 ns3:ContinuingOperationsExcludingAcquisitions 2022-06-01 2023-05-31 13382064 ns3:ContinuingOperationsExcludingAcquisitions 2021-05-12 2022-05-31 13382064 ns3:WithinOneYear 2022-06-01 2023-05-31 13382064 ns3:WithinOneYear 2023-05-31 13382064 ns3:WithinOneYear 2022-05-31 13382064 ns3:AfterOneYear 2022-06-01 2023-05-31 13382064 ns3:WithinOneYear 2022-06-01 2023-05-31 13382064 ns3:AfterOneYear 2022-06-01 2023-05-31 13382064 ns3:BetweenOneTwoYears 2022-06-01 2023-05-31 13382064 ns3:BetweenTwoFiveYears 2022-06-01 2023-05-31 13382064 ns3:MoreThanFiveYears 2022-06-01 2023-05-31 13382064 ns3:BetweenOneTwoYears 2022-06-01 2023-05-31 13382064 ns3:BetweenTwoFiveYears 2022-06-01 2023-05-31 13382064 ns3:MoreThanFiveYears 2022-06-01 2023-05-31 13382064 ns3:ShareCapital 2023-05-31 13382064 ns3:RetainedEarningsAccumulatedLosses 2023-05-31 13382064 ns3:ShareCapitalOrdinaryShares 2023-05-31 13382064 ns3:ShareCapitalPreferenceShares 2023-05-31 13382064 ns3:PropertiesRevaluationReserve 2023-05-31 13382064 ns3:SharePremiumOrdinaryShares 2023-05-31 13382064 ns3:OtherMiscellaneousReserve 2023-05-31 13382064 ns3:ShareCapital 2022-05-31 13382064 ns3:SharePremiumOrdinaryShares 2022-05-31 13382064 ns3:ShareCapital 2021-05-12 2022-05-31 13382064 ns3:ShareCapital 2022-06-01 2023-05-31 13382064 ns3:RetainedEarningsAccumulatedLosses 2022-05-31 13382064 ns3:ShareCapitalOrdinaryShares 2022-05-31 13382064 ns3:ShareCapitalPreferenceShares 2022-05-31 13382064 ns3:PropertiesRevaluationReserve 2022-05-31 13382064 ns3:OtherMiscellaneousReserve 2022-05-31 13382064 ns3:SharePremiumOrdinaryShares 2023-05-31 13382064 ns3:SharePremiumOrdinaryShares 2022-05-31 13382064 ns3:WithinOneYear 2023-05-31 13382064 ns3:WithinOneYear 2022-05-31 13382064 ns3:AfterOneYear 2023-05-31 13382064 ns3:AfterOneYear 2022-05-31 13382064 ns3:WithinOneYear 2023-05-31 13382064 ns3:WithinOneYear 2022-05-31 13382064 ns3:BetweenOneTwoYears 2023-05-31 13382064 ns3:BetweenOneTwoYears 2022-05-31 13382064 ns3:BetweenTwoFiveYears 2023-05-31 13382064 ns3:BetweenTwoFiveYears 2022-05-31 13382064 ns3:MoreThanFiveYears 2023-05-31 13382064 ns3:MoreThanFiveYears 2022-05-31 13382064 ns3:OtherMiscellaneousReserve 2021-05-12 13382064 ns3:ShareCapital 2021-05-12 13382064 ns3:RetainedEarningsAccumulatedLosses 2021-05-12 13382064 ns3:PropertiesRevaluationReserve 2021-05-12 13382064 2021-05-12 13382064 ns3:AfterOneYear 2022-06-01 2023-05-31 13382064 ns6:Europe 2022-06-01 2023-05-31 13382064 ns6:Europe 2021-05-12 2022-05-31 13382064 ns6:UnitedKingdom 2022-06-01 2023-05-31 13382064 ns6:UnitedKingdom 2021-05-12 2022-05-31 13382064 ns6:Americas 2022-06-01 2023-05-31 13382064 ns6:Americas 2021-05-12 2022-05-31 13382064 ns6:MiddleEast 2022-06-01 2023-05-31 13382064 ns6:MiddleEast 2021-05-12 2022-05-31 13382064 ns6:Africa 2022-06-01 2023-05-31 13382064 ns6:Africa 2021-05-12 2022-05-31 13382064 ns6:Asia 2022-06-01 2023-05-31 13382064 ns6:Asia 2021-05-12 2022-05-31 13382064 ns6:Australasia 2022-06-01 2023-05-31 13382064 ns6:Australasia 2021-05-12 2022-05-31 13382064 ns3:ReportableOperatingSegment1 2022-06-01 2023-05-31 13382064 ns3:ReportableOperatingSegment1 2021-05-12 2022-05-31 13382064 ns3:ReportableOperatingSegment2 2022-06-01 2023-05-31 13382064 ns3:ReportableOperatingSegment2 2021-05-12 2022-05-31 13382064 ns3:ReportableOperatingSegment3 2022-06-01 2023-05-31 13382064 ns3:ReportableOperatingSegment3 2021-05-12 2022-05-31 13382064 ns5:AdministrativeExpenses 2022-06-01 2023-05-31 13382064 ns5:AdministrativeExpenses 2021-05-12 2022-05-31 13382064 ns5:DistributionCosts 2022-06-01 2023-05-31 13382064 ns5:DistributionCosts 2021-05-12 2022-05-31 13382064 ns5:Exceptional 2022-06-01 2023-05-31 13382064 ns5:Exceptional 2021-05-12 2022-05-31 13382064 2022-06-01 2023-05-31 xbrli:pure xbrli:shares iso4217:GBP iso4217:USD
Company registration number:13382064
LOTUS HOUSE ROYSTON LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2023
LOTUS HOUSE ROYSTON LTD
BALANCE SHEET
AS AT 31 May 2023
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks850500
Debtors32,5313,605
Cash at bank and in hand9,4122,144
12,7936,249
CREDITORS
Amounts falling due within one year 4 (11,988) (14,239)
NET CURRENT ASSETS 805 (7,990)
TOTAL ASSETS LESS
CURRENT LIABILITIES 805 (7,990)
NET ASSETS 805 (7,990)
CAPITAL AND RESERVES
Called-up equity share capital 5 100 100
Profit and loss account 705 (8,090)
SHAREHOLDERS FUNDS 805 (7,990)
For the year ending 31 May 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 5 February 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr Dayong He
5 February 2024
The annexed notes form part of these financial statements.

LOTUS HOUSE ROYSTON LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2023
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Changes in equity
Share issue1000000100
Total Comprehensive Income00(8,090)00(8,090)
Balance at 31 May 20221000(8,090)00(7,990)
Changes in equity
Total comprehensive income008,795008,795
Balance at 31 May 2023100070500805

LOTUS HOUSE ROYSTON LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
1. Accounting policies
Statutory information
Lotus House Royston Ltd is a private company limited by shares incorporated in England within the United Kingdom. The address of the registered office is: 25 Market Hill, Royston, Hertfordshire, United Kingdom, SG8 9JS The company's registration number is : 13382064
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Pension Scheme
The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 2.
3.Debtors
20232022
££
Due within one year
Other Debtors0666
Prepayments and accrued income6331,041
Corporation tax recoverable assets1,8981,898
2,5313,605
4.Creditors due within one year
20232022
££
Other taxes and social security costs3,0890
Accruals and deferred income8,8969,390
Loan from directors34,850
11,988 14,239
5. Share capital Alloted, Issued and fully paid
2023 2022
£ £
Ordinary shares of £1 each100100
Total issued share capital100100
6.Related Party Transactions
There were no related party transactions in which the director has a direct and material interest.