Laus Innovations Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15384172

		28 February 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		8,723

			8,723
CURRENT ASSETS
Debtors	5	15,023
Cash at bank and in hand		129

		15,152
Creditors: Amounts Falling Due Within One Year	6	(17,256 )

NET CURRENT ASSETS (LIABILITIES)			(2,104 )

TOTAL ASSETS LESS CURRENT LIABILITIES			6,619

NET ASSETS			6,619

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			6,618

SHAREHOLDERS' FUNDS			6,619

For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr Francesco Laus

Director

26/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Laus Innovations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15384172 . The registered office is Staple House, 5 Eleanor's Cross, Dunstable, Bedfordshire, LU6 1SU.

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:

Plant & Machinery	20% SLM
Computer Equipment	20% SLM

2.4. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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Laus Innovations Limited

Notes to the Financial Statements (continued)

For the Period 3 January 2024 to 28 February 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 3 January 2024	-	-	-
Additions	8,500	1,782	10,282

As at 28 February 2025	8,500	1,782	10,282

Depreciation
As at 3 January 2024	-	-	-
Provided during the period	1,317	242	1,559

As at 28 February 2025	1,317	242	1,559

Net Book Value
As at 28 February 2025	7,183	1,540	8,723

As at 3 January 2024	-	-	-

5. Debtors

	28 February 2025
	£
Due within one year
Trade debtors	13,500
Other debtors	1,523

	15,023

6. Creditors: Amounts Falling Due Within One Year

	28 February 2025
	£
Other creditors	17,256

7. Share Capital

	28 February 2025
	£
Allotted, Called up and fully paid	1

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