REGISTERED NUMBER: 10697048 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

LUXURY BOUTIQUE COLLECTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Giannone

REGISTERED OFFICE:

Floor 3

207 Regent Street

London

W1B 3HH

REGISTERED NUMBER:

10697048 (England and Wales)

ACCOUNTANTS:

Goddard & Co

Chartered Accountants

3 Church Street

Odiham, Hook

Hampshire

RG29 1LU

FIXED ASSETS

Tangible assets

4

5,896

6,715

Investments

5

8,624

20,513

14,520

27,228

CURRENT ASSETS

Debtors

6

28,634

19,792

Cash at bank

51,377

44,875

80,011

64,667

CREDITORS

Amounts falling due within one year

7

103,607

80,745

NET CURRENT LIABILITIES

(23,596

)

(16,078

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,076

)

11,150

CREDITORS

Amounts falling due after more than one year

8

10,263

11,857

NET LIABILITIES

(19,339

)

(707

)

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

(72,460

)

(52,425

)

Retained earnings

53,120

51,717

(19,339

)

(707

)

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 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 25 July 2025 and were signed by:

N Giannone - Director

1.	STATUTORY INFORMATION

Luxury Boutique Collections 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.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

11,076

Additions

1,975

At 31 March 2025

13,051

DEPRECIATION

At 1 April 2024

4,361

Charge for year

2,794

At 31 March 2025

7,155

NET BOOK VALUE

At 31 March 2025

5,896

At 31 March 2024

6,715

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

20,513

Additions

8,600

Disposals

(454

)

Revaluations

(20,035

)

At 31 March 2025

8,624

NET BOOK VALUE

At 31 March 2025

8,624

At 31 March 2024

20,513

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

8,624

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,842

18,786

Other debtors

1,792

1,006

28,634

19,792

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

290

-

Taxation and social security

13,681

22,804

Other creditors

89,636

57,941

103,607

80,745

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

10,263

11,857

9.

RESERVES

Fair

value

reserve

£

At 1 April 2024

(52,425

)

Transfer to fair value reserve

(20,035

)

At 31 March 2025

(72,460

)