Registered number
13943816
Be Luxury Services Ltd
Unaudited Filleted Accounts
28 February 2025
TEMPLETONS (HOLDINGS) LIMITED
CHARTERED ACCOUNTANTS
309 HOE STREET
WALTHAMSTOW
LONDON E17 9BG

Be Luxury Services Ltd
Registered number: | 13943816
Balance Sheet
as at 28 February 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 27,129 |  |  | -
Cash at bank and in hand |  |  | 20,326 |  |  | -
|  |  | 47,455 |  |  | -
Creditors: amounts falling due within one year | 4 |  | (48,024) |  |  | (4,440)
Net current liabilities |  |  |  | (569) |  |  | (4,440)
Net liabilities |  |  |  | (569) |  |  | (4,440)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (669) |  |  | (4,540)
Shareholder's funds |  |  |  | (569) |  |  | (4,440)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Benjamin Loukil
Director
Approved by the board on 24 February 2026

Be Luxury Services Ltd
Notes to the Accounts
for the year ended 28 February 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by undertakings in which the company has a participating interest ( see note 5 below) |  | 27,129 |  | -
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 48,024 |  | 4,440
5 | Related party transactions
| At the year end there was an amount of £27,129 ( 2024- nil) receivable from Sunrise Data Developments Limited, a company in which Benjamin Loukil is also a shareholder and director.
6 | Controlling party
| The company was under the control of Benjamin Loukil , both a shareholder and director throughout the year.
7 | Other information
| Be Luxury Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 71-75 Shelton Street
| Covent Garden
| WC2H 9JQ

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