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Company Registration No. 12889096 (England and Wales)
LU SWAA LIMITED Unaudited accounts for the year ended 30 September 2025
LU SWAA LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LU SWAA LIMITED Company Information for the year ended 30 September 2025
Directors
BIRAT SHRESTHA SHEILA SHRESTHA
Company Number
12889096 (England and Wales)
Registered Office
9 THE HIGHTS NORTHOLT UB5 4BW ENGLAND
Accountants
AIC ACCOUNTANTS LTD 71 Tudor Court South WEMBLEY MIDDLESEX HA9 6SE
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LU SWAA LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
- 
306,068 
Current assets
Debtors
5
9,731 
- 
Cash at bank and in hand
119 
119 
9,850 
119 
Creditors: amounts falling due within one year
6
(9,386)
(133,649)
Net current assets/(liabilities)
464 
(133,530)
Total assets less current liabilities
464 
172,538 
Creditors: amounts falling due after more than one year
7
- 
(196,405)
Net assets/(liabilities)
464 
(23,867)
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
364 
(23,967)
Shareholders' funds
464 
(23,867)
For the year ending 30 September 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 directors acknowledge 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 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 of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by
BIRAT SHRESTHA Director Company Registration No. 12889096
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LU SWAA LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
LU SWAA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12889096. The registered office is 9 THE HIGHTS, NORTHOLT, UB5 4BW, 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
Turnover
Turnover represents rental income receivable from investment properties during the period, excluding Value Added Tax, and is recognised in the period to which it relates.
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025 
£ 
Fair value at 1 October 2024
306,068 
Disposals
(306,068)
At 30 September 2025
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
9,731 
- 
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LU SWAA LIMITED Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
9,386 
- 
Loans from directors
- 
131,949 
Accruals
- 
1,700 
9,386 
133,649 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
177,707 
Loans from directors
- 
18,698 
- 
196,405 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Capital commitments
2025 
2024 
£ 
£ 
There were no any capital commitment during the accounting period.
10
Contingent liabilities
There were no any contingent liabilities during the accounting period.
11
Loans to directors
There were no director advances and credit, including terms and interest rates during the accounting period.
12
Guarantees provided on behalf of directors
There were no any amount of Guarantees and their terms during the accounting period.
13
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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