Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 No description of principal activity 1 false 2024-10-01 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14009968 2024-10-01 2025-09-30 14009968 2023-10-01 2024-09-30 14009968 2025-09-30 14009968 2024-09-30 14009968 c:Director1 2024-10-01 2025-09-30 14009968 c:RegisteredOffice 2024-10-01 2025-09-30 14009968 d:FreeholdInvestmentProperty 2025-09-30 14009968 d:FreeholdInvestmentProperty 2024-09-30 14009968 d:CurrentFinancialInstruments 2025-09-30 14009968 d:CurrentFinancialInstruments 2024-09-30 14009968 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 14009968 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14009968 d:ShareCapital 2025-09-30 14009968 d:ShareCapital 2024-09-30 14009968 d:RetainedEarningsAccumulatedLosses 2025-09-30 14009968 d:RetainedEarningsAccumulatedLosses 2024-09-30 14009968 c:FRS102 2024-10-01 2025-09-30 14009968 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14009968 c:FullAccounts 2024-10-01 2025-09-30 14009968 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14009968 6 2024-10-01 2025-09-30 14009968 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company registration number: 14009968
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2025
| LUSH INDUSTRIES LIMITED
LUSH INDUSTRIES LIMITED |  |
COMPANY INFORMATION
Director | G A Lush
Registered number | 14009968
Registered office | 128 Great North Road
| Hatfield
| AL9 5JN
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
LUSH INDUSTRIES LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
LUSH INDUSTRIES LIMITED REGISTERED NUMBER:14009968 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 700,000 |  | 700,000
|  |  | 700,000 |  | 700,000
Current assets |  |  |  |  |
Current asset investments | 5 | 1,609,922 |  | 999,693 |
Bank and cash balances |  | 22,676 |  | 11,217 |
|  | 1,632,598 |  | 1,010,910 |
Creditors: amounts falling due within one year | 6 | (385,913) |  | (139,119) |
Net current assets |  |  | 1,246,685 |  | 871,791
Total assets less current liabilities |  |  | 1,946,685 |  | 1,571,791
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (93,879) |  | (17,984) |
|  |  | (93,879) |  | (17,984)
Net assets |  |  | 1,852,806 |  | 1,553,807
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,400,045 |  | 1,400,045
Profit and loss account |  |  | 452,761 |  | 153,762
|  |  | 1,852,806 |  | 1,553,807
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LUSH INDUSTRIES LIMITED REGISTERED NUMBER:14009968 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ G A Lush
Director
Date: 22 April 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
LUSH INDUSTRIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Lush Industries Limited is a private company, limited by shares, registered in England and Wales. The companys registered number and registered office address can be found on the company information page. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
Rental income is recognised in the income statement on a straight line basis over the year in which the rental relates.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 3
LUSH INDUSTRIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.7 | Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Financial instruments are recognised in the companys statement of financial position when the company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 700,000
| At 30 September 2025 | 700,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
Page 4
LUSH INDUSTRIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investments | 1,609,922 | 999,693
|  | 1,609,922 | 999,693
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 365,000 | 119,625
| Corporation tax | 15,054 | 13,635
| Other creditors | 5,859 | 5,859
|  | 385,913 | 139,119
7. | Related party transactions
| At the balance sheet date, the company owed £483 (2024: £483) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan. At the balance sheet date, the company owed £365,000 (2024: £119,625) to connected companies. This balance can be found within creditors due within one year and no interest is being charged on this loan.
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