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REGISTERED NUMBER: 03665125 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LUNDIA (UK) LTD

LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025










Page

Report of the Accountants 1

Balance Sheet 2

Notes to the Financial Statements 4


LUNDIA (UK) LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
LUNDIA (UK) LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your
approval the financial statements of the company from the company's accounting records and from
information and explanations you have given us.

This report is made solely to the Board of Directors of the company, as a body, in accordance with our
terms of engagement. Our work has been undertaken solely to prepare for your approval the financial
statements of the company and state those matters that we have agreed to state to the Board of
Directors of the company, as a body, in this report. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the company and its Board of Directors, as a body,
for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory
financial statements that give a true and fair view of the assets, liabilities, financial position and profit of
the company. You consider that the company is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of the company.
For this reason, we have not verified the accuracy or completeness of the accounting records or
information and explanations you have given to us and we do not, therefore, express any opinion on the
statutory financial statements.






Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA


28 July 2025

LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 30,538 19,029
30,538 19,029

CURRENT ASSETS
Stocks 6 15,000 15,000
Debtors 7 35,165 50,770
Cash at bank 8 2,242
50,173 68,012
CREDITORS
Amounts falling due within one year 8 84,073 75,230
NET CURRENT LIABILITIES (33,900 ) (7,218 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,362 ) 11,811

CREDITORS
Amounts falling due after more than
one year

9

1,575

11,775
NET (LIABILITIES)/ASSETS (4,937 ) 36

CAPITAL AND RESERVES
Called up share capital 10 14 14
Retained earnings (4,951 ) 22
SHAREHOLDERS' FUNDS (4,937 ) 36

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

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

LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

BALANCE SHEET - continued
31 March 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:




Mr S A Holt - Director Miss S E Holt - Director




Miss S I Holt - Director


LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025


1. STATUTORY INFORMATION

Lundia (Uk) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03665125

Registered office: Equinox House
Clifton Park Avenue
York
Yorkshire
YO30 5PA

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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable from the sale of office furniture and chairs, excluding discounts, value added tax and other sales taxes in the course of the sale of retail furniture.

Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 73,073
AMORTISATION
At 1 April 2024
and 31 March 2025 73,073
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 68,999
Additions 22,412
Disposals (18,083 )
At 31 March 2025 73,328
DEPRECIATION
At 1 April 2024 49,970
Charge for year 9,722
Eliminated on disposal (16,902 )
At 31 March 2025 42,790
NET BOOK VALUE
At 31 March 2025 30,538
At 31 March 2024 19,029

6. STOCKS
2025 2024
£    £   
Stocks 15,000 15,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 25,966 39,956
Other debtors 9,199 10,814
35,165 50,770

LUNDIA (UK) LTD (REGISTERED NUMBER: 03665125)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 28,191 28,861
Trade creditors 19,867 28,102
Taxation and social security 10,365 12,575
Other creditors 25,650 5,692
84,073 75,230

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 1,575 11,775

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
10 Ordinary A 1 10 10
2 Ordinary B 1 2 2
2 Ordinary C 1 2 2
14 14

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Miss S E Holt
Balance outstanding at start of year 1,699 539
Amounts advanced 5,750 2,790
Amounts repaid (16,479 ) (1,630 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,030 ) 1,699

Miss S I Holt
Balance outstanding at start of year 1,699 539
Amounts advanced 5,750 2,790
Amounts repaid (16,479 ) (1,630 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,030 ) 1,699