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REGISTERED NUMBER: SC750661 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Luxilium Consultancy Limited

Luxilium Consultancy Limited (Registered number: SC750661)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Luxilium Consultancy Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mr J D Williams
Mrs V M Williams





REGISTERED OFFICE: 4 Loanhead Park
Daviot
Inverurie
AB51 0JF





REGISTERED NUMBER: SC750661 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Luxilium Consultancy Limited (Registered number: SC750661)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,672 1,549

CURRENT ASSETS
Debtors 5 17,315 16,963
Cash at bank 56,878 23,755
74,193 40,718
CREDITORS
Amounts falling due within one year 6 16,144 9,499
NET CURRENT ASSETS 58,049 31,219
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,721

32,768

PROVISIONS FOR LIABILITIES 508 294
NET ASSETS 60,213 32,474

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 60,211 32,472
60,213 32,474

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Luxilium Consultancy Limited (Registered number: SC750661)

Balance Sheet - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





Mr J D Williams - Director


Luxilium Consultancy Limited (Registered number: SC750661)

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

1. STATUTORY INFORMATION

Luxilium Consultancy Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2023 - 3 ) .

Luxilium Consultancy Limited (Registered number: SC750661)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2023 2,357
Additions 3,016
Disposals (367 )
At 30 November 2024 5,006
DEPRECIATION
At 1 December 2023 808
Charge for year 1,652
Eliminated on disposal (126 )
At 30 November 2024 2,334
NET BOOK VALUE
At 30 November 2024 2,672
At 30 November 2023 1,549

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 17,315 -
Other debtors - 16,963
17,315 16,963

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Taxation and social security 13,771 7,893
Other creditors 2,373 1,606
16,144 9,499

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 November 2024 and the period ended 30 November 2023:

30.11.24 30.11.23
£    £   
Mr J D Williams
Balance outstanding at start of year (179 ) -
Amounts advanced - 1
Amounts repaid (180 ) (180 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (359 ) (179 )

Luxilium Consultancy Limited (Registered number: SC750661)

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

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs V M Williams
Balance outstanding at start of year (179 ) -
Amounts advanced - 1
Amounts repaid (180 ) (180 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (359 ) (179 )

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the share capital.