REGISTERED NUMBER: 11478291 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

LUSH ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H Gluck

REGISTERED OFFICE:

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

REGISTERED NUMBER:

11478291 (England and Wales)

ACCOUNTANTS:

DAS Accounting & Partners (UK) LLP

105 Eade Road

OCC Building A

2nd Floor Unit 11a

London

N4 1TJ

FIXED ASSETS

Tangible assets

4

630,000

630,000

CURRENT ASSETS

Debtors

5

41,190

61,021

Cash at bank and in hand

8,377

12,279

49,567

73,300

CREDITORS

Amounts falling due within one year

6

(270,646

)

(288,151

)

NET CURRENT LIABILITIES

(221,079

)

(214,851

)

TOTAL ASSETS LESS CURRENT LIABILITIES

408,921

415,149

CREDITORS

Amounts falling due after more than one year

7

(415,045

)

(415,045

)

NET (LIABILITIES)/ASSETS

(6,124

)

104

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(6,134

)

94

SHAREHOLDERS' FUNDS

(6,124

)

104

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

Mr H Gluck - Director

1.	STATUTORY INFORMATION

Lush Estates 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention except that investment property is measured at fair value through profit or loss.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the director is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The valuation of investment properties is inherently subjective, depending on many factors, including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions.Therefore, the valuation is subject to a degree of uncertainty and is made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

Turnover

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Investment

property

£

COST

At 1 August 2024

and 31 July 2025

630,000

NET BOOK VALUE

At 31 July 2025

630,000

At 31 July 2024

630,000

The director is of the opinion that £630,000 represents the open market value of the company's investment property at 31 July 2025. The historical cost of the investment property is £627,643 (2024: £627,643).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

473

473

Other debtors

40,717

60,548

41,190

61,021

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,890

1,627

Taxation

-

132

Other creditors

268,756

286,392

270,646

288,151

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

415,045

415,045

The bank loan is secured by legal charges over the company's investment property.