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Registered number: 12638080
LUXE SHISHA LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of LUXE SHISHA LIMITED for the year ended 30 June 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LUXE SHISHA LIMITED for the year ended 30 June 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of LUXE SHISHA LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of LUXE SHISHA LIMITED and state those matters that we have agreed to state to the director of LUXE SHISHA LIMITED , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LUXE SHISHA LIMITED and its director, as a body, for our work or for this report.
It is your duty to ensure that LUXE SHISHA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of LUXE SHISHA LIMITED . You consider that LUXE SHISHA LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of LUXE SHISHA LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
ZA Ltd
14/08/2026
Page 1
Page 2
Balance Sheet
Registered number: 12638080
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,134 2,847
5,134 2,847
CURRENT ASSETS
Stocks 5 5,998 6,745
Cash at bank and in hand 1,539 2,065
7,537 8,810
Creditors: Amounts Falling Due Within One Year 6 (15,508 ) (17,916 )
NET CURRENT ASSETS (LIABILITIES) (7,971 ) (9,106 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,837 ) (6,259 )
NET LIABILITIES (2,837 ) (6,259 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (2,838 ) (6,260 )
SHAREHOLDERS' FUNDS (2,837) (6,259)
Page 2
Page 3
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Husein Hashem
Director
14/08/2026
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2024 1 (6,064 ) (6,063)
Loss for the year and total comprehensive income - (196 ) (196)
As at 30 June 2025 and 1 July 2025 1 (6,260 ) (6,259)
Profit for the year and total comprehensive income - 3,422 3,422
As at 30 June 2026 1 (2,838 ) (2,837)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
LUXE SHISHA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12638080 . The registered office is 126 Wandsworth Bridge Road, London, SW6 2UL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
1 1
Page 5
Page 6
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2025 12,000
Additions 3,998
As at 30 June 2026 15,998
Depreciation
As at 1 July 2025 9,153
Provided during the period 1,711
As at 30 June 2026 10,864
Net Book Value
As at 30 June 2026 5,134
As at 1 July 2025 2,847
5. Stocks
2026 2025
£ £
Materials 5,998 6,745
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 1,351 685
Director's loan account 14,157 17,231
15,508 17,916
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 6