REGISTERED NUMBER: 11668503 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LUXURY EXCLUSIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C L Kennedy

REGISTERED OFFICE:

High Dering

Little London Road

Horam

Horam

East Sussex

TN21 0BD

REGISTERED NUMBER:

11668503 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

160,665

174,982

CURRENT ASSETS

Debtors

6

719,512

532,580

Cash and cash equivalents

1,134,393

1,157,999

1,853,905

1,690,579

CREDITORS

Amounts falling due within one year

7

(577,348

)

(622,965

)

NET CURRENT ASSETS

1,276,557

1,067,614

TOTAL ASSETS LESS CURRENT LIABILITIES

1,437,222

1,242,596

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

1,437,121

1,242,495

SHAREHOLDERS' FUNDS

1,437,222

1,242,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 August 2026 and were signed by:

C L Kennedy - Director

1.	STATUTORY INFORMATION

Luxury Exclusive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Improvements to property

-

5% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

153,082

84,166

237,248

DEPRECIATION

At 1 December 2024

30,616

31,650

62,266

Charge for year

7,655

6,703

14,358

Eliminated on disposal

-

(41

)

(41

)

At 30 November 2025

38,271

38,312

76,583

NET BOOK VALUE

At 30 November 2025

114,811

45,854

160,665

At 30 November 2024

122,466

52,516

174,982

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

167,444

79,772

Amounts owed by group undertakings

-

62,448

Other debtors

552,068

390,360

719,512

532,580

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

3,870

6,081

Taxation and social security

235,471

213,647

Other creditors

338,007

403,237

577,348

622,965

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

100

Ordinary

£1

100

100

1

Ordinary B

£1

1

1

101

101

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

as restated

£

£

C L Kennedy

Balance outstanding at start of year

156,925

-

Amounts advanced

131,744

156,925

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

288,669

156,925

During the year, the company advanced amounts to a director which resulted in the director's loan account being overdrawn. At the year end, the amount due from the director was £288,669 (2024: £156,925).

The director also received a taxable beneficial loan benefit in respect of the outstanding loan balance. The benefit has been calculated in accordance with the applicable HMRC rules and has been reported as required.

The loan is subject to Section 455 of the Corporation Tax Act 2010 and, accordingly, a tax charge of £44,464 (2024: £52,962) is payable by the company in respect of the outstanding loan.

The amounts due from the director are unsecured and are repayable on demand.