REGISTERED NUMBER: 09460334 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

LUTRA CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Razmjooei

M Dobias

J R Joshi

P Petrik

REGISTERED OFFICE:

160 Eureka Park

Upper Pemberton

Kennington

Ashford

Kent

TN25 4AZ

REGISTERED NUMBER:

09460334 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

6,000

Intangible assets

5

3,000

3,906

Tangible assets

6

3,335

-

Investments

7

4,368

9,906

10,703

CURRENT ASSETS

124,570

Debtors

8

138,507

259,036

Cash at bank

377,504

383,606

516,011

CREDITORS

324,184

Amounts falling due within one year

9

401,390

59,422

NET CURRENT ASSETS

114,621

69,328

TOTAL ASSETS LESS CURRENT LIABILITIES

125,324

977

PROVISIONS FOR LIABILITIES

1,584

68,351

NET ASSETS

123,740

CAPITAL AND RESERVES

216

Called up share capital

216

68,135

Retained earnings

123,524

68,351

SHAREHOLDERS' FUNDS

123,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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.

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

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 27 May 2026 and were signed on its behalf by:

J R Joshi - Director

1.	STATUTORY INFORMATION

Lutra Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts invoiced for services rendered, net of value added tax and by reference to the movement between opening and closing deferred income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investments acquired in a foreign currency are restated at the rate of exchange ruling at the balance sheet date.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase contracts.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

30,000

AMORTISATION

At 6 April 2025

24,000

Amortisation for year

3,000

At 5 April 2026

27,000

NET BOOK VALUE

At 5 April 2026

3,000

At 5 April 2025

6,000

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 6 April 2025

33,483

Additions

3,919

At 5 April 2026

37,402

DEPRECIATION

At 6 April 2025

29,577

Charge for year

4,490

At 5 April 2026

34,067

NET BOOK VALUE

At 5 April 2026

3,335

At 5 April 2025

3,906

7.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

4,368

At 5 April 2026

4,368

NET BOOK VALUE

At 5 April 2026

4,368

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

115,394

72,227

Other debtors

23,113

52,343

138,507

124,570

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade creditors

27,140

7,649

Taxation and social security

32,449

20,202

Other creditors

341,801

296,333

401,390

324,184