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REGISTERED NUMBER: SC565606 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Luzern Investments Limited

Luzern Investments Limited (Registered number: SC565606)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Luzern Investments Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | S G Steedman

| Mrs J M Steedman

| REGISTERED OFFICE: | 15 Easdale Place

| Newton Mearns

| Glasgow

| G77 6XD

| REGISTERED NUMBER: | SC565606 (Scotland)

| ACCOUNTANTS: | McDougall Johnstone Limited

| 280a St Vincent Street

| Glasgow

| G2 5RL

Luzern Investments Limited (Registered number: SC565606)

Abridged Balance Sheet

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 194,797 |  | 194,797 |  |

CURRENT ASSETS

Debtors | 5 | 65,004 |  | 25,004 |  |

Cash at bank | 365,119 |  | 397,101 |  |

430,123 |  | 422,105 |  |

CREDITORS

Amounts falling due within one year | (22,080 | ) | (9,247 | ) |

NET CURRENT ASSETS | 408,043 |  | 412,858 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 602,840 |  | 607,655 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 602,836 |  | 607,651 |  |

602,840 |  | 607,655 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

Luzern Investments Limited (Registered number: SC565606)

Abridged Balance Sheet - continued

31 July 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

S G Steedman - Director

Luzern Investments Limited (Registered number: SC565606)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Luzern Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

Luzern Investments Limited (Registered number: SC565606)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 194,797 |  |

| NET BOOK VALUE

| At 31 July 2025 | 194,797 |  |

| At 31 July 2024 | 194,797 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 4 |  | 4 |  |

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end the company owed the director £200 (2024: £796). This loan is interest-free and repayable on demand.

7. | RELATED PARTY DISCLOSURES

| S G Steedman

| A company in which Mr Steedman is a director.

| Loans to the value of £40,000 were paid to Mayacha Futures Limited during the year.

| S G Steedman

| A Company in which Mr Steedman is a Director.

| Loans to the value of £20,000 were received during the year from Progress Sponsorship & Communications Limited

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S G Steedman and J Steedman