Company Registration No. 09458207 (England and Wales)
Lupa Uk Limited
Unaudited accounts
for the year ended 28 February 2026
Lupa Uk Limited
Unaudited accounts
Contents
Lupa Uk Limited
Company Information
for the year ended 28 February 2026
Directors
Emily Jane Ireson
Zak Ireson
Company Number
09458207 (England and Wales)
Registered Office
Corner Bungalow
Rectory Lane
Rockland St. Mary
Norwich
Norfolk
NR14 7EY
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Lupa Uk Limited
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
2,805
10,282
Creditors: amounts falling due within one year
(24,015)
(35,106)
Net current liabilities
(20,850)
(19,059)
Total assets less current liabilities
(20,850)
(16,319)
Creditors: amounts falling due after more than one year
-
(321)
Net liabilities
(20,850)
(16,640)
Called up share capital
3
3
Profit and loss account
(20,853)
(16,643)
Shareholders' funds
(20,850)
(16,640)
For the year ending 28 February 2026 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 17 July 2026 and were signed on its behalf by
Zak Ireson
Director
Company Registration No. 09458207
Lupa Uk Limited
Notes to the Accounts
for the year ended 28 February 2026
Lupa Uk Limited is a private company, limited by shares, registered in England and Wales, registration number 09458207. The registered office is Corner Bungalow, Rectory Lane, Rockland St. Mary, Norwich, Norfolk, NR14 7EY, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Lupa Uk Limited
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
444
617
Loans from directors
23,571
29,687
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).