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REGISTERED NUMBER: 02682642 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

Lurot Brand Limited

Lurot Brand Limited (Registered number: 02682642)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lurot Brand Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs K S Lurot
Mrs M Stevenson
Mrs M J Swallow





SECRETARY: J Arwas





REGISTERED OFFICE: 37-41 Sussex Place
London
W2 2TH





REGISTERED NUMBER: 02682642 (England and Wales)





ACCOUNTANTS: Latham Lambourne Ltd
18 Woodlands Park
Bexley
Kent
DA5 2EL

Lurot Brand Limited (Registered number: 02682642)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 248 248

CURRENT ASSETS
Debtors 5 73,426 73,426
NET CURRENT ASSETS 73,426 73,426
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,674

73,674

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 73,672 73,672
SHAREHOLDERS' FUNDS 73,674 73,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by:





Mrs K S Lurot - Director


Lurot Brand Limited (Registered number: 02682642)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Lurot Brand 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance

Taxation
Taxation for the year 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 year 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 year was NIL (2022 - NIL).

Lurot Brand Limited (Registered number: 02682642)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 12,544
DEPRECIATION
At 1 January 2023
and 31 December 2023 12,296
NET BOOK VALUE
At 31 December 2023 248
At 31 December 2022 248

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 73,426 73,426

6. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   

The bank overdraft is secured over all assets of the group.

7. ULTIMATE CONTROLLING PARTY

The controlling party is Lurot Brand (2) Limited.