ACCOUNTS - Final Accounts preparation

Registered number: 14737598

LUXIA RENTAL LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

LUXIA RENTAL LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LUXIA RENTAL LTD
FOR THE YEAR ENDED 31 MARCH 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 Luxia Rental Ltd for the year ended 31 March 2025 which comprise the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity 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 director of Luxia Rental Ltd in accordance with the terms of our engagement letter dated 12/12/2025. Our work has been undertaken solely to prepare for your approval the financial statements of Luxia Rental Ltd and state those matters that we have agreed to state to the director of Luxia Rental Ltd 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 Luxia Rental Ltd and its director for our work or for this report.

It is your duty to ensure that Luxia Rental Ltd 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 Luxia Rental Ltd. You consider that Luxia Rental Ltd 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 Luxia Rental Ltd. 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.

Finovate Advisory Ltd

JNF O'Kennedy BFP ACA
ICAEW: 9325679

18 Queen Square

Bath

Bath and North East Somerset

England

BA1 2HN

15 December 2025

Page 1

LUXIA RENTAL LTD

REGISTERED NUMBER: 14737598

BALANCE SHEET

AS AT 31 MARCH 2025

	2025	2024
Note	£	£


Fixed assets
Tangible assets	2	11,239	-
		11,239	-
Current assets
Cash at bank and in hand	4	43,475	5,000
		43,475	5,000
Creditors: amounts falling due within one year	5	(35,568)	(4,999)
Net current assets		7,907	1
Total assets less current liabilities		19,146	1



Net assets excluding pension asset		19,146	1
Net assets		19,146	1

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		19,145	-
		19,146	1

Page 2

LUXIA RENTAL LTD

REGISTERED NUMBER: 14737598

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Notes

Average number of employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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 15 December 2025.

Sam Brotchie

Director

Page 3


		LUXIA RENTAL LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	-	-
Contributions by and distributions to owners
Shares issued during the year	1	-	1
Total transactions with owners	1	-	1

At 1 April 2024	1	-	1
Comprehensive income for the year
Profit for the year	-	19,145	19,145
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	19,145	19,145
Total transactions with owners	-	-	-
At 31 March 2025	1	19,145	19,146

Page 4

LUXIA RENTAL LTD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

			2025	2024
			£	£

Cash flows from operating activities
Profit for the financial year	19,145	-
Adjustments for:
Depreciation of tangible assets	2,263	-
Taxation charge	1,854	-
Increase in creditors	28,715	4,999
Net cash generated from operating activities	51,977	4,999

Cash flows from investing activities
Purchase of tangible fixed assets	(13,502)	-
Net cash from investing activities	(13,502)	-
Cash flows from financing activities
Issue of ordinary shares	-	1
Net cash used in financing activities	-	1
Net increase in cash and cash equivalents	38,475	5,000
Cash and cash equivalents at beginning of year	5,000	-
Cash and cash equivalents at the end of year	43,475	5,000

Cash and cash equivalents at the end of year comprise:
Cash at bank and in hand	43,475	5,000
	43,475	5,000

Page 5

LUXIA RENTAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

1.1

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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

1.2

Going concern

The financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance operations and that the realisation of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary core of business.
The directors believe that the company has adequate financial resources to continue in operation for the foreseeable future and accordingly the financial statements have been prepared on a going concern basis. The directors have satisfied themselves that the company is in a sound financial position and that it has access to sufficient borrowing facilities to meet its foreseeable cash requirements. The directors are not aware of any new material changes that may adversely impact the company. The directors are also not aware of any material non-compliance with statutory or regulatory requirements or of any pending changes to legislation which may affect the company.

1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 6

LUXIA RENTAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

1.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

20%

at cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

Page 7

LUXIA RENTAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	Additions	13,502
	At 31 March 2025	13,502
	Depreciation
	Charge for the year on owned assets	2,263
	At 31 March 2025	2,263
	Net book value
	At 31 March 2025	11,239
	At 31 March 2024	-

Debtors

4.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	43,475	5,000
	43,475	5,000

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

Trade creditors	30,315	-
Corporation tax	1,854	-
Other creditors	3,399	4,999
	35,568	4,999

Page 8

LUXIA RENTAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due after more than one year

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares shares of £0.01 each	1	1

Page 9