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2024-04-30 03980781 dpl:GroupUndertakings 2023-05-01 2024-04-30 03980781 dpl:ParticipatingInterests 2023-05-01 2024-04-30 03980781 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 03980781 core:ListedExchangeTraded 2023-05-01 2024-04-30 03980781 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 03980781 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 03980781 core:NetGoodwill 2025-04-30 03980781 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 03980781 core:LandBuildings 2025-04-30 03980781 core:PlantMachinery 2025-04-30 03980781 core:Vehicles 2025-04-30 03980781 core:FurnitureFittings 2025-04-30 03980781 core:OfficeEquipment 2025-04-30 03980781 core:AfterOneYear 2025-04-30 03980781 core:WithinOneYear 2025-04-30 03980781 core:ListedExchangeTraded 2025-04-30 03980781 core:UnlistedNon-exchangeTraded 2025-04-30 03980781 core:ShareCapital 2025-04-30 03980781 core:SharePremium 2025-04-30 03980781 core:RevaluationReserve 2025-04-30 03980781 core:OtherReservesSubtotal 2025-04-30 03980781 core:RetainedEarningsAccumulatedLosses 2025-04-30 03980781 core:NetGoodwill 2024-04-30 03980781 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 03980781 core:LandBuildings 2024-04-30 03980781 core:PlantMachinery 2024-04-30 03980781 core:Vehicles 2024-04-30 03980781 core:FurnitureFittings 2024-04-30 03980781 core:OfficeEquipment 2024-04-30 03980781 core:AfterOneYear 2024-04-30 03980781 core:WithinOneYear 2024-04-30 03980781 core:ListedExchangeTraded 2024-04-30 03980781 core:UnlistedNon-exchangeTraded 2024-04-30 03980781 core:ShareCapital 2024-04-30 03980781 core:SharePremium 2024-04-30 03980781 core:RevaluationReserve 2024-04-30 03980781 core:OtherReservesSubtotal 2024-04-30 03980781 core:RetainedEarningsAccumulatedLosses 2024-04-30 03980781 core:NetGoodwill 2023-04-30 03980781 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 03980781 core:LandBuildings 2023-04-30 03980781 core:PlantMachinery 2023-04-30 03980781 core:Vehicles 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LUX PHOTODIGITAL LIMITED

Registered Number
03980781
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

LUX PHOTODIGITAL LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | Lee Pattison

Company Secretary | Zoe Isaacs

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 03980781 (England and Wales)

LUX PHOTODIGITAL LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 90,731 |  |  |  | 114,042
|  |  |  | 90,731 |  |  |  | 114,042
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 212,799 |  |  |  | 228,128 |  |
Cash at bank and on hand |  | 108,859 |  |  |  | 108,848 |  |
|  | 321,658 |  |  |  | 336,976 |  |
Creditors amounts falling due within one year | 5 | (102,630) |  |  |  | (116,635) |  |
Net current assets (liabilities) |  |  |  | 219,028 |  |  |  | 220,341
Total assets less current liabilities |  |  |  | 309,759 |  |  |  | 334,383
Net assets |  |  |  | 309,759 |  |  |  | 334,383
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 73 |  |  |  | 73
Share premium |  |  |  | 998 |  |  |  | 998
Other reserves |  |  |  | 32 |  |  |  | 32
Profit and loss account |  |  |  | 308,656 |  |  |  | 333,280
Shareholders' funds |  |  |  | 309,759 |  |  |  | 334,383

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 March 2026, and are signed on its behalf by:
Lee Pattison Director Registered Company No. 03980781

LUX PHOTODIGITAL LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 7

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 111,833 |  | 211,928 |  | 323,761
| Additions | - |  | 13,614 |  | 13,614
| At 30 April 25 | 111,833 |  | 225,542 |  | 337,375
| Depreciation and impairment
| At 01 May 24 | 89,467 |  | 120,252 |  | 209,719
| Charge for year | 11,183 |  | 25,742 |  | 36,925
| At 30 April 25 | 100,650 |  | 145,994 |  | 246,644
| Net book value
| At 30 April 25 | 11,183 |  | 79,548 |  | 90,731
| At 30 April 24 | 22,366 |  | 91,676 |  | 114,042

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 163,435 |  | 168,395
| Amounts owed by group undertakings | 1,560 |  | 3,039
| Other debtors | 46,672 |  | 53,318
| Prepayments and accrued income | 1,132 |  | 3,376
| Total | 212,799 |  | 228,128

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 28,244 |  | 18,066
| Taxation and social security | 62,643 |  | 71,086
| Other creditors | 7,893 |  | 24,433
| Accrued liabilities and deferred income | 3,850 |  | 3,050
| Total | 102,630 |  | 116,635

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Lee Pattison | 53,319 |  | 53,732 |  | 65,701 |  | 41,350
|  | 53,319 |  | 53,732 |  | 65,701 |  | 41,350

| As at the balance sheet date, included in debtors due within one year us £41,350 (2024:£53,319), due and payable from the director. Interest was charged on the outstanding balance at 2.5% totaling £746 (2024: £446) for the period. The director loan was repaid within 9 months of the balance sheet date.

7. | Related party transactions
--- | ---
| As at the balance sheet date, included in debtors due within one year is £1,560 (2024: £3,039) due and payable from Lux Photodigital Holdings Ltd, a company under common by the director. During the year, the company was charged rent totaling £40,000 (2024: £40,000) by Lux Photodigital Holdings Ltd.