ACCOUNTS - Final Accounts preparation

Registered number: 12045826

LUAMAK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

LUAMAK LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LUAMAK LIMITED
FOR THE YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Luamak Limited for the year ended 30 April 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Luamak Limited, as a body, in accordance with the terms of our engagement letter dated 11th August 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Luamak Limited and state those matters that we have agreed to state to the Board of directors of Luamak Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Luamak Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Luamak Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Luamak Limited. You consider that Luamak Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Luamak Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MWS

Chartered Accountants

4 Chester Court

Chester Hall Lane

Basildon

Essex

SS14 3WR

31 October 2025

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LUAMAK LIMITED

REGISTERED NUMBER: 12045826

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,000		1,000
			1,000		1,000
Current assets
Debtors: amounts falling due within one year	5	5,450,000		5,450,000
		5,450,000		5,450,000
Creditors: amounts falling due within one year	6	(7,267)		(4,885)
Net current assets			5,442,733		5,445,115
Total assets less current liabilities			5,443,733		5,446,115

Net assets			5,443,733		5,446,115

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	5,442,733	5,445,115
	5,443,733	5,446,115

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 October 2025.

M O Atkinson	P T Fellows
Director	Director

The notes on pages 3 to 4 form part of these financial statements.

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LUAMAK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

The company is a private company, limited by shares and incorporated in England. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR. Its registered number is 12045826.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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LUAMAK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 May 2024	1,000
	At 30 April 2025	1,000

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	5,450,000	5,450,000
	5,450,000	5,450,000

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	6,117	3,785
Accruals and deferred income	1,150	1,100
	7,267	4,885

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