1 May 2023 false No description of principal activity Taxfiler 2024.6.1 11917705business:PrivateLimitedCompanyLtd2023-05-012024-04-30 119177052023-04-30 119177052023-05-012024-04-30 11917705business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 11917705business:FilletedAccounts2023-05-012024-04-30 119177052024-04-30 11917705business:Director12023-05-012024-04-30 11917705business:Director22023-05-012024-04-30 11917705business:RegisteredOffice2023-05-012024-04-30 119177052023-04-30 11917705core:WithinOneYear2024-04-30 11917705core:WithinOneYear2023-04-30 11917705core:AfterOneYear2024-04-30 11917705core:AfterOneYear2023-04-30 11917705core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 11917705core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 11917705core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 11917705core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 11917705core:PreviouslyStatedAmount2024-04-30 11917705core:PreviouslyStatedAmount2023-04-30 11917705business:SmallEntities2023-05-012024-04-30 11917705countries:EnglandWales2023-05-012024-04-30 11917705core:WithinOneYear2023-05-012024-04-30 119177052022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 11917705 (England and Wales)
LUCA EMILIO LTD Unaudited accounts for the year ended 30 April 2024
LUCA EMILIO LTD Unaudited accounts Contents
Page
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LUCA EMILIO LTD Company Information for the year ended 30 April 2024
Directors
Marcos Henry-Roitberg Rachel Moscrop
Company Number
11917705 (England and Wales)
Registered Office
9 CIRRUS DRIVE AUGHTON ORMSKIRK L39 3RJ ENGLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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LUCA EMILIO LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
84,498 
84,498 
Current assets
Cash at bank and in hand
5,042 
1,585 
Creditors: amounts falling due within one year
(34,123)
(33,715)
Net current liabilities
(29,081)
(32,130)
Total assets less current liabilities
55,417 
52,368 
Creditors: amounts falling due after more than one year
(60,560)
(60,553)
Net liabilities
(5,143)
(8,185)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(5,145)
(8,187)
Shareholders' funds
(5,143)
(8,185)
For the year ending 30 April 2024 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2025 and were signed on its behalf by
Marcos Henry-Roitberg Director Company Registration No. 11917705
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LUCA EMILIO LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
LUCA EMILIO LTD is a private company, limited by shares, registered in England and Wales, registration number 11917705. The registered office is 9 CIRRUS DRIVE, AUGHTON, ORMSKIRK, L39 3RJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue earned from property rental and is recognised when receivable from the tenant.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2024 
£ 
Fair value at 1 May 2023
84,498 
At 30 April 2024
84,498 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
33,764 
33,452 
Accruals
359 
263 
34,123 
33,715 
The director gave the company a loan of £30,000. The loan is repayable within 30 days of request by the Lender and no interest is charged.
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
60,560 
60,553 
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LUCA EMILIO LTD Notes to the Accounts for the year ended 30 April 2024
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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