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Company registration number: 02135415







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


LUSH (HEAT TREATMENT) LIMITED






































img1f7b.png                        

 


LUSH (HEAT TREATMENT) LIMITED
 


 
COMPANY INFORMATION


Directors
S J Laithwaite 
G A Lush 
N F Lush 




Company secretary
N F Lush



Registered number
02135415



Registered office
128 Great North Road

Hatfield

Herts

AL9 5JN




Accountants
Menzies LLP, Stevenage
Chartered accountants

Richmond House

Walkern Road

Stevenage

Hertfordshire

SG1 3QP





 


LUSH (HEAT TREATMENT) LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


LUSH (HEAT TREATMENT) LIMITED
REGISTERED NUMBER:02135415



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
76,424
104,520

  
76,424
104,520

Current assets
  

Debtors: amounts falling due within one year
 5 
377,921
224,679

Bank and cash balances
  
250,208
107,910

  
628,129
332,589

Creditors: amounts falling due within one year
 6 
(176,898)
(112,708)

Net current assets
  
 
 
451,231
 
 
219,881

Total assets less current liabilities
  
527,655
324,401

Provisions for liabilities
  

Other provisions
  
(16,377)
(20,073)

  
 
 
(16,377)
 
 
(20,073)

Net assets
  
511,278
304,328


Capital and reserves
  

Called up share capital 
  
23
23

Capital redemption reserve
  
79
79

Profit and loss account
  
511,176
304,226

  
511,278
304,328


Page 1

 


LUSH (HEAT TREATMENT) LIMITED
REGISTERED NUMBER:02135415


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
G A Lush
Director

Date: 29 January 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Lush (Heat Treatment) 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Land and buildings
-
10% on cost
Plant and machinery
-
33% on cost, 25% on cost & reducing balance and straight line over 15 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the companys statement of financial position when the company becomes party to the conctractual provisions of the instrument. 
Page 4

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)



3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 9).


4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 October 2023
25,394
1,355,294
23,500
10,687
12,689



At 30 September 2024

25,394
1,355,294
23,500
10,687
12,689



Depreciation


At 1 October 2023
25,394
1,252,683
21,642
10,686
12,639


Charge for the year on owned assets
-
27,591
465
-
40



At 30 September 2024

25,394
1,280,274
22,107
10,686
12,679



Net book value



At 30 September 2024
-
75,020
1,393
1
10



At 30 September 2023
-
102,611
1,858
1
50
Page 5

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 October 2023
1,427,564



At 30 September 2024

1,427,564



Depreciation


At 1 October 2023
1,323,044


Charge for the year on owned assets
28,096



At 30 September 2024

1,351,140



Net book value



At 30 September 2024
76,424



At 30 September 2023
104,520


5.


Debtors

2024
2023
£
£


Trade debtors
244,015
203,983

Amounts owed by joint ventures and associated undertakings
125,000
-

Prepayments and accrued income
8,906
8,233

Tax recoverable
-
12,463

377,921
224,679


Page 6

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
15,632
22,084

Amounts owed to group undertakings
5,375
5,375

Corporation tax
63,657
-

Other taxation and social security
48,521
42,404

Other creditors
39,315
39,595

Accruals and deferred income
4,398
3,250

176,898
112,708



7.


Transactions with directors

At the balance sheet date the company owed £37,557 (2023: £38,640) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.


8.


Parent relationships

The companys immediate and ultimate parent company is Lush Heat Treatment Holdings Limited, a company incorporated in England and Wales at 128 Great North Road, Hatfield, United Kingdom, AL9 5JN.


9.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
34,932
34,932

Later than 1 year and not later than 5 years
139,728
139,728

Later than 5 years
384,252
419,184

558,912
593,844


10.


Related party transactions

At the balance sheet date the company owed £5,375 (2023: £5,375) to connected companies. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 7