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REGISTERED NUMBER: 10007181 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 29 November 2024

for

LUHA PROPERTY INVESTMENTS LIMITED

LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)






Contents of the Financial Statements
for the year ended 29 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUHA PROPERTY INVESTMENTS LIMITED

Company Information
for the year ended 29 November 2024







DIRECTOR: S M Herbert





REGISTERED OFFICE: Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ





REGISTERED NUMBER: 10007181 (England and Wales)





ACCOUNTANTS: Trevor Jones & Partners Ltd
Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ

LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)

Balance Sheet
29 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 650,000 650,000

CURRENT ASSETS
Debtors 5 21,820 60,000
Cash at bank 52,608 218
74,428 60,218
CREDITORS
Amounts falling due within one year 6 216,449 231,991
NET CURRENT LIABILITIES (142,021 ) (171,773 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

507,979

478,227

CREDITORS
Amounts falling due after more than one
year

7

(311,155

)

(311,155

)

PROVISIONS FOR LIABILITIES (13,682 ) (13,682 )
NET ASSETS 183,142 153,390

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 183,042 153,290
183,142 153,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 November 2024 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.

LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)

Balance Sheet - continued
29 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2025 and were signed by:





S M Herbert - Director


LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)

Notes to the Financial Statements
for the year ended 29 November 2024

1. STATUTORY INFORMATION

Luha Property Investments 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

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 as modified by the revaluation of certain assets.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 30 November 2023
and 29 November 2024 650,000
NET BOOK VALUE
At 29 November 2024 650,000
At 29 November 2023 650,000

LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)

Notes to the Financial Statements - continued
for the year ended 29 November 2024

4. INVESTMENT PROPERTY - continued

Fair value at 29 November 2024 is represented by:
£   
Valuation in 2022 54,728
Cost 595,272
650,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 595,272 595,272

Investment property was valued on an open market basis on 29 November 2022 by the board of directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 21,820 60,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 15,132 17,163
Directors' current accounts 200,021 211,396
Accrued expenses 1,296 3,432
216,449 231,991

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 311,155 311,155

8. RESERVES

The retained earnings reserve contains the following components:


Retained
profit and
loss



Revaluation
reserve
££
At 30th November 2022112,24441,046
Profit for the year29,752-
Revaluation of investment property in year--
Deferred tax provision on revaluation--
At 29th November 2023141,99641,046


LUHA PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 10007181)

Notes to the Financial Statements - continued
for the year ended 29 November 2024

9. ULTIMATE CONTROLLING PARTY

The controlling party is S M Herbert.