LUXEBURY HOMES LIMITED


Director	HEATH, Eddie Shaffiq Iskandar


Registered Address	211 Nottingham Road
	Spondon
	Derby
	DE21 7GZ


Registered Number	12855148 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		679		-
Investment property	4		357,800		467,800
			358,479		467,800
Current assets
Debtors		137,443		121,500
Cash at bank and on hand		18,181		5,315
		155,624		126,815
Creditors amounts falling due within one year	5	(219,586)		(216,170)
Net current assets (liabilities)			(63,962)		(89,355)
Total assets less current liabilities			294,517		378,445
Creditors amounts falling due after one year	6		(271,596)		(353,709)
Provisions for liabilities	8		(27,500)		(9,327)
Net assets			(4,579)		15,409
Capital and reserves
Called up share capital			20		20
Profit and loss account			(4,599)		15,389
Shareholders' funds	9		(4,579)		15,409

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 1 May 2026, and are signed on its behalf by:

HEATH, Eddie Shaffiq Iskandar
Director
Registered Company No. 12855148

LUXEBURY HOMES LIMITED

Notes to the Financial Statements
for the year ended 30 September 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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:

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:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	851	851
At 30 September 25	851	851
Depreciation and impairment
Charge for year	172	172
At 30 September 25	172	172
Net book value
At 30 September 25	679	679
At 30 September 24	-	-

4.	Investment property
	The fair value of the properties were made in the year by the directors, who have experience in the location and class of properties, on an open market value for existing basis. No further input from an independent valuer was deemed to be required.


		£
	Fair value at 01 October 24	467,800
	Disposals	(110,000)
	At 30 September 25	357,800

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	923	1,143
Bank borrowings and overdrafts	217,633	211,574
Accrued liabilities and deferred income	1,030	3,453
Total	219,586	216,170

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	271,596	353,709
Total	271,596	353,709

7.	Secured creditors
	The aggregate amount of secured liabilities, secured on the assets of the company at the year end were £271,596 (2024 : £353,709).

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	27,500	9,327
Total	27,500	9,327

9.	Revaluation reserve
	Both previous UK GAAP and FRS 102 require investment properties to be stated in the accounts at their current market value, with no annual depreciation charge. However, while previous UK GAAP stipulated that the surplus on revaluation of the property should be held in the revaluation reserve, which is an unrealised surplus that does not form part of the company's distributable reserve. FRS 102 requires that these surpluses, although still not distributable, be charged through the Profit and Loss Account. Consequently, the Profit and Loss Account reserve at 30 September 2024 includes a non-distributable amount of £51,414. (2024: £49,089)

Revaluation reserve

Both previous UK GAAP and FRS 102 require investment properties to be stated in the accounts at their current market value, with no annual depreciation charge. However, while previous UK GAAP stipulated that the surplus on revaluation of the property should be held in the revaluation reserve, which is an unrealised surplus that does not form part of the company's distributable reserve. FRS 102 requires that these surpluses, although still not distributable, be charged through the Profit and Loss Account.

Consequently, the Profit and Loss Account reserve at 30 September 2024 includes a non-distributable amount of £51,414. (2024: £49,089)