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REGISTERED NUMBER: 07116544 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

LUPINE GROUP LTD

LUPINE GROUP LTD (REGISTERED NUMBER: 07116544)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LUPINE GROUP LTD

COMPANY INFORMATION
for the year ended 31 January 2025







DIRECTOR: D M Harris





REGISTERED OFFICE: 23 King Street
Wigan
Lancashire
WN1 1DY





REGISTERED NUMBER: 07116544 (England and Wales)





ACCOUNTANTS: Hayes & Co
Chartered Accountants
St Andrews House
11 Dalton Ct,Commercial Rd
Blackburn Interchange
Darwen
Lancashire
BB3 0DG

LUPINE GROUP LTD (REGISTERED NUMBER: 07116544)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,500 817

CURRENT ASSETS
Debtors 5 174,727 799,723
Cash at bank and in hand 670,799 672,071
845,526 1,471,794
CREDITORS
Amounts falling due within one year 6 642,126 1,231,491
NET CURRENT ASSETS 203,400 240,303
TOTAL ASSETS LESS CURRENT
LIABILITIES

204,900

241,120

CAPITAL AND RESERVES
Called up share capital 30,000 30,000
Share premium 2,610 2,610
Retained earnings 172,290 208,510
SHAREHOLDERS' FUNDS 204,900 241,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 6 June 2025 and were signed by:





D M Harris - Director


LUPINE GROUP LTD (REGISTERED NUMBER: 07116544)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2025

1. STATUTORY INFORMATION

Lupine Group 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.
Plant and machinery etc - 25% on cost

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange over the year. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LUPINE GROUP LTD (REGISTERED NUMBER: 07116544)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024 1,949 3,564 5,513
Additions - 1,349 1,349
At 31 January 2025 1,949 4,913 6,862
DEPRECIATION
At 1 February 2024 1,503 3,193 4,696
Charge for year 112 554 666
At 31 January 2025 1,615 3,747 5,362
NET BOOK VALUE
At 31 January 2025 334 1,166 1,500
At 31 January 2024 446 371 817

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 107,951 799,703
Other debtors 3,930 -
Taxation and social security - 20
Prepayments and accrued income 62,846 -
174,727 799,723

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors (4 ) -
Tax (10 ) 77,454
Other creditors 760 1,305
Directors' current accounts 184 29
Accrued expenses 641,196 1,152,703
642,126 1,231,491

7. ULTIMATE CONTROLLING PARTY

The controlling party is D M Harris.