Luxury In The Sun Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11853192

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		139

			-		139
CURRENT ASSETS
Cash at bank and in hand		2,875		11,007

		2,875		11,007
Creditors: Amounts Falling Due Within One Year	6	(29,825 )		(37,122 )

NET CURRENT ASSETS (LIABILITIES)			(26,950 )		(26,115 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(26,950 )		(25,976 )

NET LIABILITIES			(26,950 )		(25,976 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(27,050 )		(26,076 )

SHAREHOLDERS' FUNDS			(26,950)		(25,976)

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Luxury In The Sun Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 M Whitcher

Director

17/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Luxury In The Sun Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11853192 . The registered office is 144 Maple Walk Broadway Park, The Causeway, Petersfield, Hampshire, GU31 4NF.

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The continued operation of the company is dependent upon the ongoing financial support of the director, who has confirmed their intention to provide such support for at least 12 months from the date of approval of these financial statements.

On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.

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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years and is now fully amortised.

2.5. 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:

Computer Equipment

Straight line over 3 years

2.6. Trade and other debtors and creditors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid

investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of

change in value

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Luxury In The Sun Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Shares

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other

resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred

and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Amortisation
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	418

As at 31 March 2026	418

Depreciation
As at 1 April 2025	279
Provided during the period	139

As at 31 March 2026	418

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	139

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	29,825	37,122

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Luxury In The Sun Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Directors Advances, Credits and Guarantees

The company owes the director £29,325 at the year end. This material balance is unsecured, interest-free and repayable on demand.

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