Luk Yee Garden Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12931575 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Luk Yee Garden Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

Dr P.C. Luk

Mrs T K Luk

REGISTERED OFFICE:

22 Kidlington Road

Islip

Kidlington

Oxford

Oxfordshire

OX5 2ST

REGISTERED NUMBER:

12931575 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Luk Yee Garden Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Luk Yee Garden Limited, as a body, in accordance with the terms of our engagement letter dated 1 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Luk Yee Garden Limited and state those matters that we have agreed to state to the Board of Directors of Luk Yee Garden Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Luk Yee Garden Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Luk Yee Garden Limited. You consider that Luk Yee Garden Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Luk Yee Garden 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 statutory financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

1 September 2026

FIXED ASSETS

Tangible assets

4

1,076

-

Investment property

5

300,000

301,076

300,000

CURRENT ASSETS

Cash at bank

7,108

14,233

CREDITORS

Amounts falling due within one year

6

(259,553

)

(259,995

)

NET CURRENT LIABILITIES

(252,445

)

(245,762

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,631

54,238

PROVISIONS FOR LIABILITIES

7

(8,458

)

(8,458

)

NET ASSETS

40,173

45,780

CAPITAL AND RESERVES

Called up share capital

20

Other reserves

36,057

Retained earnings

4,096

9,703

40,173

45,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Dr P.C. Luk - Director

1.	STATUTORY INFORMATION

Luk Yee Garden Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.This includes unrealised surpluses on the revaluation of investment property.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

1,148

At 31 March 2026

1,148

DEPRECIATION

Charge for year

72

At 31 March 2026

72

NET BOOK VALUE

At 31 March 2026

1,076

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

300,000

NET BOOK VALUE

At 31 March 2026

300,000

At 31 March 2025

300,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Tax

1,951

2,513

Directors' loan accounts

255,970

Accrued expenses

1,632

1,512

259,553

259,995

At the year end there was a balance owing to the directors on their loan account of £255,970 (2024 £255,970). No interest has been charged on this loan.

7.	PROVISIONS FOR LIABILITIES

31/3/26

31/3/25

£

Deferred tax

8,458

Deferred

tax

£

Balance at 1 April 2025

8,458

Balance at 31 March 2026

8,458