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REGISTERED NUMBER: 09918006 (England and Wales)











Financial Statements

for the Year Ended 30 April 2024

for

LUX PHOTODIGITAL HOLDINGS LTD

LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUX PHOTODIGITAL HOLDINGS LTD

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr L Pattison





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 09918006 (England and Wales)





ACCOUNTANTS: Conroy & Lermer
Chartered Accountants
42 Lytton Road
BARNET
EN5 5BY

LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1 1
Investment property 5 600,000 600,000
600,001 600,001

CURRENT ASSETS
Debtors 6 - 1,058
Cash at bank 3,254 1,149
3,254 2,207
CREDITORS
Amounts falling due within one year 7 27,582 30,713
NET CURRENT LIABILITIES (24,328 ) (28,506 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

575,673

571,495

CREDITORS
Amounts falling due after more than one year 8 (291,696 ) (294,500 )

PROVISIONS FOR LIABILITIES 11 (18,176 ) (13,814 )
NET ASSETS 265,801 263,181

CAPITAL AND RESERVES
Called up share capital 12 200 200
Non distributable reserve 54,527 58,890
Retained earnings 211,074 204,091
SHAREHOLDERS' FUNDS 265,801 263,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)

Balance Sheet - continued
30 April 2024


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 27 January 2025 and were signed by:





Mr L Pattison - Director


LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Lux Photodigital Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investments in associates
Investments in associate undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 May 2023
and 30 April 2024 1
NET BOOK VALUE
At 30 April 2024 1
At 30 April 2023 1

LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 600,000
NET BOOK VALUE
At 30 April 2024 600,000
At 30 April 2023 600,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax - 1,058

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 9) 23,421 23,421
Amounts owed to participating interests 3,039 7,292
Tax 1,122 -
27,582 30,713

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 9) 291,696 294,500

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 198,013 200,817

9. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 23,421 23,421

Amounts falling due between one and two years:
Bank loans - 1-2 years 23,421 23,421

Amounts falling due between two and five years:
Bank loans - 2-5 years 70,262 70,262

LUX PHOTODIGITAL HOLDINGS LTD (REGISTERED NUMBER: 09918006)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. LOANS - continued
30.4.24 30.4.23
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 198,013 200,817

10. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank loans 315,117 317,921

The total bank loans of £315,117 (2023: £317,921) are secured against the investment property.

11. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 18,176 13,814

Deferred
tax
£   
Balance at 1 May 2023 13,814
Provided during year 4,362
Balance at 30 April 2024 18,176

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
1 A Class Ordinary £1 1 1
1 B Class Ordinary £1 1 1
198 C Class Ordinary £1 198 198
200 200

13. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £3,039 (2023: £7,292), due and payable to Lux Photodigital Limited, a company under common control by the director. During the year, the company charged rent to this company of £40,000 (2023: £40,000).