LUING HOLDINGS LIMITED

Company Registration Number:
SC658319 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

LUING HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

LUING HOLDINGS LIMITED

Balance sheet

As at 31 March 2025


Notes

2025

2024


£

£
Fixed assets
Intangible assets: 3 800,000 960,000
Tangible assets: 4 9,507 12,677
Total fixed assets: 809,507 972,677
Current assets
Debtors:   841,112 664,082
Cash at bank and in hand: 429,303 435,028
Total current assets: 1,270,415 1,099,110
Creditors: amounts falling due within one year:   (744,152) (969,688)
Net current assets (liabilities): 526,263 129,422
Total assets less current liabilities: 1,335,770 1,102,099
Total net assets (liabilities): 1,335,770 1,102,099
Capital and reserves
Called up share capital: 120 120
Profit and loss account: 1,335,650 1,101,979
Shareholders funds: 1,335,770 1,102,099

The notes form part of these financial statements

LUING HOLDINGS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 July 2025
and signed on behalf of the board by:

Name: Mr Shane Cadzow
Status: Director

The notes form part of these financial statements

LUING HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

LUING HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

LUING HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 1,600,000
At 31 March 2025 1,600,000
Amortisation
At 01 April 2024 640,000
Charge for year 160,000
At 31 March 2025 800,000
Net book value
At 31 March 2025 800,000
At 31 March 2024 960,000

LUING HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 31,300
At 31 March 2025 31,300
Depreciation
At 01 April 2024 18,623
Charge for year 3,170
At 31 March 2025 21,793
Net book value
At 31 March 2025 9,507
At 31 March 2024 12,677