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Registration number: SC740050

Lajestic Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Lajestic Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3

Lajestic Ltd

Company Information

Director | Mr Stephen Graham

Company secretary | Fiona Gunn

Registered office Registration number | 91 West Savile Terrace Edinburgh EH9 3DP SC740050

Accountants | Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh Lothian EH9 3DP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Lajestic Ltd
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lajestic Ltd for the year ended 31 July 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. . Our work has been undertaken solely to prepare for your approval the financial information of Lajestic Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Lajestic Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lajestic Ltd. You consider that Lajestic Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Lajestic Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Brown, Scott & Main
Chartered Accountants
91 West Savile Terrace
Edinburgh
Lothian
EH9 3DP

18 March 2026

Lajestic Ltd

(Registration number: SC740050)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 5,229 | 175
Current assets |  |  |
Debtors | 7 | 5,029 | 3,564
Cash at bank and in hand |  | 7,706 | 907
|  | 12,735 | 4,471
Creditors: Amounts falling due within one year | 9 | (6,993) | (6,496)
Net current assets/(liabilities) |  | 5,742 | (2,025)
Total assets less current liabilities |  | 10,971 | (1,850)
Provisions for liabilities |  | (1,307) | -
Net assets/(liabilities) |  | 9,664 | (1,850)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 9,564 | (1,950)
Shareholders' funds/(deficit) |  | 9,664 | (1,850)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 March 2026

......................................... Mr Stephen Graham Director

Lajestic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
91 West Savile Terrace
Edinburgh
EH9 3DP

These financial statements were authorised for issue by the director on 17 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Presentation currency is sterling.

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the company’s financial position and its expected cash flows for a period of at least 12 months from the date of approval of these financial statements. Based on this review, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lajestic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, less residual value over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% pa

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 416 | 58
Directors remuneration | 26,395 | 20,895

Lajestic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

| 5 | Taxation

| 2025 |  | 2024
| £ |  | £
Current tax |  |  |
UK Corporation tax (credit) / charge | 1,546 |  | (1,118)
Deferred tax | 1,307 |  | -
Tax on profit on ordinary activities | 2,853 |  | (1,118)

6 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 291 | 291
Additions | 5,470 | 5,470
At 31 July 2025 | 5,761 | 5,761
Depreciation
At 1 August 2024 | 116 | 116
Charge for the year | 416 | 416
At 31 July 2025 | 532 | 532
Carrying amount
At 31 July 2025 | 5,229 | 5,229
At 31 July 2024 | 175 | 175

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 440 | 43
Prepayments | 1,762 | -
Other debtors | 2,827 | 3,521
| 5,029 | 3,564

Lajestic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

9 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 4,214 | 1,540
Accruals and deferred income | 1,350 | 1,300
Other creditors | 1,429 | 3,656
| 6,993 | 6,496

Other creditors comprise an amount due to the director totalling £1,429 (2024 - £3,656) which is interest free and repayable on demand.

| 10 | Provision for liabilities

|  | 2025 |  | 2024
|  | £ |  | £
Deferred tax |  | 1,307 |  | -

|  | Deferred tax
|  | £
Balance at | 1 August 2024 | -
Provision for the year | 1,307
Balance at | 31 July 2025 | 1,307