Lux Blu Management Limited

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

Registered number: 11171358

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	5,065		32,602
Cash at bank and in hand		3,237		134

		8,302		32,736
Creditors: Amounts Falling Due Within One Year	6	(28,428 )		(25,406 )

NET CURRENT ASSETS (LIABILITIES)			(20,126 )		7,330

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,126 )		7,330

Creditors: Amounts Falling Due After More Than One Year	7		-		(22,891 )

NET LIABILITIES			(20,126 )		(15,561 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(20,128 )		(15,563 )

SHAREHOLDERS' FUNDS			(20,126)		(15,561)

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Lux Blu Management Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

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

Ms Lisa Pagin

Director

27/08/2026

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

1. General Information

Lux Blu Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11171358 . The registered office is Bay View, Gyllyngvase Road, Falmouth, Cornwall, TR11 4DJ.

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 company ceased trading on 30 November 2025. The directors have concluded that the company is unable to pay its debts as they fall due and that there is no realistic prospect of it resuming trade or otherwise continuing in operational existence. Accordingly, the directors do not consider it appropriate to prepare the financial statements on the going concern basis.

The financial statements have therefore been prepared on a basis other than that of a going concern. Under this basis, assets are stated at their estimated recoverable amount, being the amount expected to be realised on a break-up of the company, and are classified as current. The directors do not consider that the adoption of this basis has resulted in any material adjustment to the carrying amounts of assets and liabilities.

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.

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.

2.4. 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

3 years straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Lux Blu Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	1,008
Disposals	1,008

As at 30 November 2025	2,016

Depreciation
As at 1 December 2024	1,008
Disposals	1,008

As at 30 November 2025	2,016

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,065	11,737
Directors' loan accounts	-	15,825
Amounts owed by connected companies	-	5,040

	5,065	32,602

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	26,440	4,783
Corporation tax	1,156	1,156
Directors' loan accounts	262	262
Amounts owed to connected companies	570	19,205

	28,428	25,406

The bank loans balance represents the company's bounce back loan that is secured by the government.

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	22,891

The bank loans balance represents the company's bounce back loan that is secured by the government.

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Lux Blu Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Ms Lisa Pagin	15,825	-	15,825	-	-

The above loan is unsecured, repayable on demand and carries an interest rate of 2.25%.

10. Related Party Transactions

Balances receiveable from related companies at 30 November 2025 included within the debtors note above:

- Red Willow Holdings Ltd: £0 (2024: £5,040)

Balances payable to related companies at 30 November 2025 included within the creditors note above:

- Lux Blu Developments Ltd: £610 (2024: £7,998)

- Pennywort Properties Ltd: £0 (2024: £11,207)

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