REGISTERED NUMBER: 09460334 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

LUTRA CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Joshi

S Razmjooei

M Dobias

P Petrik

REGISTERED OFFICE:

85 Great Portland Street

London

W1W 7LT

REGISTERED NUMBER:

09460334 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

9,000

Intangible assets

5

6,000

7,684

Tangible assets

6

3,906

16,684

9,906

CURRENT ASSETS

110,169

Debtors

7

124,570

246,812

Cash at bank

259,036

356,981

383,606

CREDITORS

205,122

Amounts falling due within one year

8

324,184

151,859

NET CURRENT ASSETS

59,422

168,543

TOTAL ASSETS LESS CURRENT LIABILITIES

69,328

1,921

PROVISIONS FOR LIABILITIES

977

166,622

NET ASSETS

68,351

CAPITAL AND RESERVES

216

Called up share capital

216

166,406

Retained earnings

68,135

166,622

SHAREHOLDERS' FUNDS

68,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

J R Joshi - Director

1.	STATUTORY INFORMATION

Lutra Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts invoiced for services rendered, net of value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase contracts.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2024

and 5 April 2025

30,000

AMORTISATION

At 6 April 2024

21,000

Amortisation for year

3,000

At 5 April 2025

24,000

NET BOOK VALUE

At 5 April 2025

6,000

At 5 April 2024

9,000

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 6 April 2024

31,603

Additions

2,164

Disposals

(284

)

At 5 April 2025

33,483

DEPRECIATION

At 6 April 2024

23,919

Charge for year

5,753

Eliminated on disposal

(95

)

At 5 April 2025

29,577

NET BOOK VALUE

At 5 April 2025

3,906

At 5 April 2024

7,684

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

72,227

92,563

Other debtors

52,343

17,606

124,570

110,169

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade creditors

7,649

3,083

Taxation and social security

20,202

47,792

Other creditors

296,333

154,247

324,184

205,122