ACCOUNTS - Final Accounts preparation

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

Page 1


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.

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.

Page 5