REGISTERED NUMBER: 11252518 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st March 2025

for

The Luxus Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

D Lancaster

REGISTERED OFFICE:

Newbury House

Castle View Court

Tutshill

Chepstow

Monmouthshire

NP16 7DL

REGISTERED NUMBER:

11252518 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Investment property

4

129,738

129,738

CURRENT ASSETS

Debtors

5

-

3,517

Cash at bank

8,683

5,547

8,683

9,064

CREDITORS

Amounts falling due within one year

6

54,598

55,066

NET CURRENT LIABILITIES

(45,915

)

(46,002

)

TOTAL ASSETS LESS CURRENT LIABILITIES

83,823

83,736

CREDITORS

Amounts falling due after more than one year

7

57,206

61,013

NET ASSETS

26,617

22,723

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

26,517

22,623

SHAREHOLDERS' FUNDS

26,617

22,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and authorised for issue by the director and authorised for issue on 3rd December 2025 and were signed by:

D Lancaster - Director

1.	STATUTORY INFORMATION

The Luxus Group Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

129,738

NET BOOK VALUE

At 31st March 2025

129,738

At 31st March 2024

129,738

Fair value at 31st March 2025 is represented by:

£

Valuation in 2020

129,738

If Investment Property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

129,738

129,738

Investment property was valued on a fair value basis on 31st March 2025 by the Director. .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

3,375

Prepayments

-

142

-

3,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

1,031

1,043

Directors' current accounts

50,123

50,623

Accrued expenses

3,444

3,400

54,598

55,066

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

57,206

61,013

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

57,206

61,013

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

57,206

61,013

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

57,206

61,013

Lloyds Bank have a first charge on the company's freehold property.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

75

A Ordinary

£1

75

75

25

B Ordinary

£1

25

25

100

100

11.

RESERVES

Retained

earnings

£

At 1st April 2024

22,623

Profit for the year

4,394

Dividends

(500

)

At 31st March 2025

26,517

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Lancaster.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Luxus Group Ltd for the year ended 31st March 2025 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of The Luxus Group Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Luxus Group Ltd and state those matters that we have agreed to state to the director of The Luxus Group Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Luxus Group 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 The Luxus Group Ltd. You consider that The Luxus Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Luxus Group 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.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

3rd December 2025