REGISTERED NUMBER: 12871031 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

LuxUnique Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Beresford

M J Harper

Mrs E L Beresford

R M Harper

SECRETARY:

REGISTERED OFFICE:

Harbrook House

Wrexham Road

Burland

Nantwich

Cheshire

CW5 8ND

REGISTERED NUMBER:

12871031 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Tangible assets

4

29,929

41,355

CURRENT ASSETS

Debtors

5

274,041

165,917

Cash at bank

165,024

56,091

439,065

222,008

CREDITORS

Amounts falling due within one year

6

334,386

208,108

NET CURRENT ASSETS

104,679

13,900

TOTAL ASSETS LESS CURRENT LIABILITIES

134,608

55,255

CREDITORS

Amounts falling due after more than one year

7

-

8,419

NET ASSETS

134,608

46,836

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

133,608

45,836

134,608

46,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 25 November 2025 and were signed on its behalf by:

S M Beresford - Director

1.	STATUTORY INFORMATION

LuxUnique 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

11,892

56,307

2,282

70,481

Additions

2,394

-

-

2,394

At 30 April 2025

14,286

56,307

2,282

72,875

DEPRECIATION

At 1 May 2024

5,129

22,522

1,475

29,126

Charge for year

2,290

11,261

269

13,820

At 30 April 2025

7,419

33,783

1,744

42,946

NET BOOK VALUE

At 30 April 2025

6,867

22,524

538

29,929

At 30 April 2024

6,763

33,785

807

41,355

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

56,307

DEPRECIATION

At 1 May 2024

22,522

Charge for year

11,261

At 30 April 2025

33,783

NET BOOK VALUE

At 30 April 2025

22,524

At 30 April 2024

33,785

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

27,513

8,322

Other debtors

246,528

157,595

274,041

165,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

8,419

10,102

Trade creditors

9,651

5,877

Taxation and social security

54,258

21,472

Other creditors

262,058

170,657

334,386

208,108

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

-

8,419