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Company Registration No. 12236307 (England and Wales)
Lu&Clau Ltd Unaudited accounts for the year ended 31 October 2025
Lu&Clau Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lu&Clau Ltd Company Information for the year ended 31 October 2025
Director
Georgica-Claudiu Malaescu
Company Number
12236307 (England and Wales)
Registered Office
3 Meynell Close Wistaston Crewe Cheshire CW2 8DD England
Accountants
IB Accounting Services LTD 4th Floor Silverstream House 45 Fitzroy Street London W1T 6EB
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Lu&Clau Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
8,674
3,842
Cash at bank and in hand
1,675
113
10,349
3,955
Creditors: amounts falling due within one year
5
(3,984)
(3,706)
Net current assets
6,365
249
Net assets
6,365
249
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,265
149
Shareholders' funds
6,365
249
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2026 and were signed on its behalf by
Georgica-Claudiu Malaescu Director Company Registration No. 12236307
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Lu&Clau Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Lu&Clau Ltd is a private company, limited by shares, registered in England and Wales, registration number 12236307. The registered office is 3 Meynell Close, Wistaston, Crewe, Cheshire, CW2 8DD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
1,590
Other debtors
8,674
2,252
8,674
3,842
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,846
1,901
Taxes and social security
2,138
1,805
3,984
3,706
6
Average number of employees
During the year the average number of employees was 1 (2024: 3).
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