BrightAccountsProduction v1.0.0 v1.0.0 2023-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of this company is sub-lease of properties. 9 January 2026 1 1 NI690717 2024-08-31 NI690717 2023-08-31 NI690717 2022-08-31 NI690717 2023-09-01 2024-08-31 NI690717 2022-09-01 2023-08-31 NI690717 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 NI690717 uk-curr:PoundSterling 2023-09-01 2024-08-31 NI690717 uk-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 NI690717 uk-bus:FullAccounts 2023-09-01 2024-08-31 NI690717 uk-bus:Director1 2023-09-01 2024-08-31 NI690717 uk-bus:RegisteredOffice 2023-09-01 2024-08-31 NI690717 uk-bus:Agent1 2023-09-01 2024-08-31 NI690717 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI690717 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 NI690717 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 NI690717 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-08-31 NI690717 uk-bus:FRS102 2023-09-01 2024-08-31 NI690717 uk-core:CurrentFinancialInstruments 2024-08-31 NI690717 uk-core:CurrentFinancialInstruments 2023-08-31 NI690717 uk-core:WithinOneYear 2024-08-31 NI690717 uk-core:WithinOneYear 2023-08-31 NI690717 2023-09-01 2024-08-31 NI690717 uk-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI690717

Luxury Apartments Manchester Limited

Unaudited Financial Statements

for the financial year ended 31 August 2024

Luxury Apartments Manchester Limited

DIRECTOR AND OTHER INFORMATION

Director | Thomas Smyth
Company Registration Number | NI690717
Registered Office and Business Address | 64 Donegall Quay
| Belfast
| United Kingdom
| BT1 3NG
Accountants | Quarter
| Chartered Accountants
| St.Annes House
| Cathedral Quarter
| 15 Church Street
| Belfast
| BT1 1PG
Bankers | Revolut Business
| 7 Westferry Circus
| Canary Wharf
| London
| United Kingdom
| E14 4HD

Luxury Apartments Manchester Limited

Company Registration Number: NI690717

STATEMENT OF FINANCIAL POSITION

as at 31 August 2024

|  |  | 2024 |  | 2023
|  | Notes | £ |  | £
Current Assets

Receivables |  | 5 | 128,409 |  | -
Cash and cash equivalents |  |  | 90,737 |  | 4,990
|  |  | ───────── |  | ─────────
|  |  | 219,146 |  | 4,990
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 6 | (184,994) |  | (51,455)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 34,152 |  | (46,465)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 34,152 |  | (46,465)
|  |  | ═════════ |  | ═════════
Equity

Retained earnings |  |  | 34,152 |  | (46,465)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 34,152 |  | (46,465)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 9 January 2026

________________________________ |  |  |  |  |
Thomas Smyth |  |  |  |  |
Director |  |  |  |  |

Luxury Apartments Manchester Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

1. | General Information
| Luxury Apartments Manchester Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI690717. The registered office of the company is 64 Donegall Quay, Belfast, United Kingdom, BT1 3NG which is also the principal place of business of the company. The principle activity of this company is sub-lease of properties. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Trade and other receivables
| Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

3. | Period of financial statements
| The comparative figures relate to the 12 month period ended 31 August 2023.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 1.
|  | 2024 | 2023
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

5. | Receivables | 2024 | 2023
|  | £ | £
| Amounts owed by connected parties (Note 9) | 40,333 | -
| Other debtors | 9,400 | -
| Director's current account | 78,676 | -
|  | ───────── | ─────────
|  | 128,409 | -
|  | ═════════ | ═════════

6. | Payables | 2024 | 2023
| Amounts falling due within one year | £ | £
| Trade payables | 971 | -
| Amounts owed to connected parties (Note 9) | 19,867 | -
| Taxation (Note 7) | 15,473 | 3,600
| Director's current account | - | 2,795
| Other creditors | 147,033 | 43,410
| Accruals | 1,650 | 1,650
|  | ───────── | ─────────
|  | 184,994 | 51,455
|  | ═════════ | ═════════

7. | Taxation | 2024 | 2023
|  | £ | £
| Payables:
| Corporation tax | 15,473 | -
| PAYE / NI | - | 3,600
|  | ───────── | ─────────
|  | 15,473 | 3,600
|  | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2024.

9. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2024 | in year | 2023 | in year
|  | £ | £ | £ | £
| FDR Property Group | 40,333 | 40,333 | - | 40,333
|  | ───────── | ───────── | ───────── | ═════════
| The following amounts are due to other connected parties:
|  |  |  | 2024 | 2023
|  |  |  | £ | £
| Dream Apartments Belfast |  |  | 19,867 | -
|  |  |  | ═════════ | ═════════
| Net balances with other connected parties:
|  |  |  | 2024 | 2023
|  |  |  | £ | £
| FDR Property Group |  |  | 40,333 | -
| Dream Apartments Belfast |  |  | (19,867) | -
|  |  |  | ───────── | ─────────
|  |  |  | 20,466 | -
|  |  |  | ═════════ | ═════════
| Thomas Smyth is a director of both Luxury Apartments Manchester Limited and FDR Property Group Limited. During the year the net transactions amounted to £40,333. This resulted in FDR Property Group Limited owing the company £40,333 as at 31 August 2024. Thomas Smyth is a director of both Dream Apartments Belfast Limited and Luxury Apartments Manchester Limited. During the year the net transactions amounted to £19,867. This resulted in Luxury Apartments Manchester Limited owing Dream Apartments Belfast Limited £19,867 as at 31 August 2024

10. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.