Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11171358 Ms Lisa Pagin Ms Willow Pagin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11171358 2023-11-30 11171358 2024-11-30 11171358 2023-12-01 2024-11-30 11171358 frs-core:CurrentFinancialInstruments 2024-11-30 11171358 frs-core:Non-currentFinancialInstruments 2024-11-30 11171358 frs-core:ComputerEquipment 2024-11-30 11171358 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11171358 frs-core:ComputerEquipment 2023-11-30 11171358 frs-core:ShareCapital 2024-11-30 11171358 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11171358 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11171358 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11171358 frs-bus:SmallEntities 2023-12-01 2024-11-30 11171358 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11171358 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11171358 frs-bus:Director1 2023-12-01 2024-11-30 11171358 frs-bus:Director1 2023-11-30 11171358 frs-bus:Director1 2024-11-30 11171358 frs-bus:Director2 2023-12-01 2024-11-30 11171358 frs-countries:EnglandWales 2023-12-01 2024-11-30 11171358 2022-11-30 11171358 2023-11-30 11171358 2022-12-01 2023-11-30 11171358 frs-core:CurrentFinancialInstruments 2023-11-30 11171358 frs-core:Non-currentFinancialInstruments 2023-11-30 11171358 frs-core:ShareCapital 2023-11-30 11171358 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11171358
Lux Blu Management Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11171358
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 32,602 39,443
Cash at bank and in hand 134 275
32,736 39,718
Creditors: Amounts Falling Due Within One Year 6 (25,406 ) (27,184 )
NET CURRENT ASSETS (LIABILITIES) 7,330 12,534
TOTAL ASSETS LESS CURRENT LIABILITIES 7,330 12,534
Creditors: Amounts Falling Due After More Than One Year 7 (22,891 ) (26,307 )
NET LIABILITIES (15,561 ) (13,773 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (15,563 ) (13,775 )
SHAREHOLDERS' FUNDS (15,561) (13,773)
For the year ending 30 November 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Lisa Pagin
Director
27/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lux Blu Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11171358 . The registered office is Bay View, Gyllyngvase Road, Falmouth, Cornwall, TR11 4DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 3 years straight line
3. Average Number of Employees
0Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 1,008
As at 30 November 2024 1,008
Depreciation
As at 1 December 2023 1,008
As at 30 November 2024 1,008
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
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Page 3
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 11,737 11,435
Directors' loan accounts 15,825 15,477
Amounts owed by connected companies 5,040 12,531
32,602 39,443
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,783 4,783
Corporation tax 1,156 2,934
Directors' loan accounts 262 262
Amounts owed to connected companies 19,205 19,205
25,406 27,184
The bank loans balance represents the company's bounce back loan that is secured by the government.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,891 26,307
The bank loans balance represents the company's bounce back loan that is secured by the government.
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Ms Lisa Pagin 15,477 348 - - 15,825
The above loan is unsecured, repayable on demand and carries an interest rate of 2.25%.
10. Related Party Transactions
Balances receiveable from connected companies at 30 November 2024 included within the debtors note above:
 - Lux Blu Cleaning Ltd:   £0   (2023: £7,491)
 - Red Willow Holdings Ltd:   £5,040   (2023: £5,040)
Balances payable to connected companies at 30 November 2024 included within the creditors note above:
 - Lux Blu Developments Ltd:   £7,998   (2023: £7,998)
 - Pennywort Properties Ltd:   £11,207   (2023: £11,207)
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