Lux Rhaan Limited - Filleted accounts

Registered number

13989415

Lux Rhaan Limited

Filleted Accounts

31 March 2025

Lux Rhaan Limited
Registered number:		13989415
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		100,840			100,840
Tangible assets	4		11,229			11,781
			112,069			112,621

Current assets
Stocks		1,421			1,433
Debtors	5	3,934			2,267
Cash at bank and in hand		19,060			51,381
		24,415			55,081

Creditors: amounts falling due within one year	6	(34,394)			(50,089)

Net current (liabilities)/assets			(9,979)			4,992

Total assets less current liabilities			102,090			117,613

Creditors: amounts falling due after more than one year	7		-			(24,351)



Net assets			102,090			93,262

Capital and reserves
Called up share capital			100			100
Profit and loss account			101,990			93,162

Shareholder's funds			102,090			93,262

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nathee Phattanavibul
Director
Approved by the board on 29 October 2025

Lux Rhaan Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on tangible fixed assets at rates calculated as follows:


	Plant and machinery	18% reducing balance
	Fixtures, fittings, tools and equipment	6% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		13


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					100,840
	At 31 March 2025					100,840

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					100,840
	At 31 March 2024					100,840




4	Tangible fixed assets
		Plant and machinery etc		Equipment. Fixtures & fittings		Total
£			£		£
	Cost
	At 1 April 2024	4,379		10,000		14,379
	Additions	620		-		620
	At 31 March 2025	4,999		10,000		14,999

	Depreciation
	At 1 April 2024	1,434		1,164		2,598
	Charge for the year	642		530		1,172
	At 31 March 2025	2,076		1,694		3,770

	Net book value
	At 31 March 2025	2,923		8,306		11,229
	At 31 March 2024	2,945		8,836		11,781


5	Debtors			2025		2024
£					£

	Other debtors			3,934		2,267


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			3,463		2,736
	Taxation and social security costs			24,863		36,020
	Other creditors			6,068		11,333
				34,394		50,089


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			-		24,351


8	Other information

	Lux Rhaan Limited is a private company limited by shares and incorporated in England. Its registered office is:
	126 Micklegate
	York
	North Yorkshire
	YO1 6JX