Company registration number 08394485 (England and Wales)
LUAF LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LUAF LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LUAF LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
30 September 2025
31 March 2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Debtors
4
-
0
6,014
Cash at bank and in hand
46,425
62,426
46,425
68,440
Creditors: amounts falling due within one year
5
(46,424)
(68,439)
Net current assets
1
1
Capital and reserves
Called up share capital
6
1
1

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
Lee Jenkins
Director
Company registration number 08394485 (England and Wales)
LUAF LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

LUAF Limited is a private company limited by shares incorporated in England and Wales. The registered office is 38 Strathern Drive, Coseley, Dudley, West Midlands, WV14 9HE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Reporting period

This accounting period is for the 18 month period ended 30 September 2025. The reason for the extended period is due to the cessation of the company. The comparative amounts in the financial statements represent 12 months.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – debtors and creditors.

Debtors and creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

LUAF LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of directors during the period was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
10,319
Disposals
(10,319)
At 30 September 2025
-
0
Depreciation and impairment
At 1 April 2024
10,319
Eliminated in respect of disposals
(10,319)
At 30 September 2025
-
0
Carrying amount
At 30 September 2025
-
0
At 31 March 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
6,014
LUAF LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
46,424
67,573
Other creditors
-
0
866
46,424
68,439
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
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