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Company Registration No. 09364422 (England and Wales)
Lush Digital Media Limited Unaudited accounts for the year ended 31 December 2025
Lush Digital Media Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
28,838
36,994
Current assets
Inventories
16,430
6,500
Debtors
5
95,822
115,738
Cash at bank and in hand
1,621
-
113,873
122,238
Creditors: amounts falling due within one year
6
(104,238)
(98,673)
Net current assets
9,635
23,565
Total assets less current liabilities
38,473
60,559
Creditors: amounts falling due after more than one year
7
(1,059)
(11,093)
Provisions for liabilities
Deferred tax
(7,206)
(9,245)
Net assets
30,208
40,221
Capital and reserves
Called up share capital
100
100
Profit and loss account
30,108
40,121
Shareholders' funds
30,208
40,221
For the year ending 31 December 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 12 August 2026 and were signed on its behalf by
Mr J Reed Director Company Registration No. 09364422
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Lush Digital Media Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lush Digital Media Limited is a private company, limited by shares, registered in England and Wales, registration number 09364422. The registered office is 35 The Green, Beeston, Sandy, Bedfordshire, SG19 1PE.
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.
Turnover
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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Lush Digital Media Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
147,776
12,000
25,170
184,946
Additions
-
-
741
741
At 31 December 2025
147,776
12,000
25,911
185,687
Depreciation
At 1 January 2025
115,556
11,129
21,267
147,952
Charge for the year
6,443
218
2,236
8,897
At 31 December 2025
121,999
11,347
23,503
156,849
Net book value
At 31 December 2025
25,777
653
2,408
28,838
At 31 December 2024
32,220
871
3,903
36,994
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
16,810
6,919
Trade debtors
54,345
101,418
Accrued income and prepayments
23,898
-
Other debtors
769
7,401
95,822
115,738
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
12,900
11,383
Trade creditors
31,695
42,086
Taxes and social security
10,985
24,940
Other creditors
48,658
20,264
104,238
98,673
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,059
11,093
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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