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Registration number: 09988291

Lux Films Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Lux Films Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Lux Films Ltd

Company Information

Directors | G Lowndes M A Woodhead

Registered office | 32 Myrtle Road London W3 6EA

Accountants | Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Lux Films Ltd

(Registration number: 09988291)
Balance Sheet
28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 29,789 | 43,800
Current assets |  |  |
Debtors | 5 | 92,418 | 299,778
Cash at bank and in hand |  | 541,584 | 585,006
|  | 634,002 | 884,784
Creditors: Amounts falling due within one year | 6 | (48,779) | (90,141)
Net current assets |  | 585,223 | 794,643
Net assets |  | 615,012 | 838,443
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Retained earnings |  | 615,009 | 838,440
Shareholders' funds |  | 615,012 | 838,443

Lux Films Ltd

(Registration number: 09988291)
Balance Sheet
28 February 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 November 2025 and signed on its behalf by:

......................................... G Lowndes Director
......................................... M A Woodhead Director

Lux Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32 Myrtle Road
London
W3 6EA
United Kingdom

These financial statements were authorised for issue by the Board on 30 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Lux Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% per annum straight line
Office equipment | 25% per annum straghit line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Lux Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 5).

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 March 2024 | 79,255 | 75,279 | 154,534
Additions | 1,374 | 5,699 | 7,073
At 28 February 2025 | 80,629 | 80,978 | 161,607
Depreciation
At 1 March 2024 | 58,765 | 51,969 | 110,734
Charge for the year | 9,900 | 11,184 | 21,084
At 28 February 2025 | 68,665 | 63,153 | 131,818
Carrying amount
At 28 February 2025 | 11,964 | 17,825 | 29,789
At 29 February 2024 | 20,490 | 23,310 | 43,800

Lux Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 11,405 | 220,703
Other debtors | 78,701 | 76,762
Prepayments | 2,312 | 2,313
| 92,418 | 299,778

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 18,745 | 1,754
Taxation and social security | 18,357 | 86,938
Accruals and deferred income | 1,260 | 1,200
Other creditors | 10,417 | 249
| 48,779 | 90,141

Lux Films Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

7 | Related party transactions

Transactions with directors

2025 | At 1 March 2024 £ | Advances to director £ | At 28 February 2025 £
Due from director to the company | 58,606 | 1,465 | 60,071
| - | - | -
| 58,606 | 1,465 | 60,071