BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of this company is sub-lease of properties. 4 September 2026 1 1 NI690717 2025-08-31 NI690717 2024-08-31 NI690717 2023-08-31 NI690717 2024-09-01 2025-08-31 NI690717 2023-09-01 2024-08-31 NI690717 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI690717 uk-curr:PoundSterling 2024-09-01 2025-08-31 NI690717 uk-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI690717 uk-bus:FullAccounts 2024-09-01 2025-08-31 NI690717 uk-bus:Director1 2024-09-01 2025-08-31 NI690717 uk-bus:RegisteredOffice 2024-09-01 2025-08-31 NI690717 uk-bus:Agent1 2024-09-01 2025-08-31 NI690717 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI690717 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI690717 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 NI690717 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 NI690717 uk-bus:FRS102 2024-09-01 2025-08-31 NI690717 uk-core:CurrentFinancialInstruments 2025-08-31 NI690717 uk-core:CurrentFinancialInstruments 2024-08-31 NI690717 uk-core:WithinOneYear 2025-08-31 NI690717 uk-core:WithinOneYear 2024-08-31 NI690717 2024-09-01 2025-08-31 NI690717 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI690717
 
 
Luxury Apartments Manchester Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 August 2025



Luxury Apartments Manchester Limited
DIRECTOR AND OTHER INFORMATION

 
Director Thomas Smyth
 
 
Company Registration Number NI690717
 
 
Registered Office 2-12 Montgomery Street
Lesley Suites
7th Floor
Belfast
BT1 4NX
 
 
Business Address 2 - 12 Montgomery Street
Lesley Suites
7th Floor
Belfast
United Kingdom
BT1 4NX
 
 
Accountants Quarter
Chartered Accountants
St.Annes House
Cathedral Quarter
15 Church Street
Belfast
BT1 1PG
 
 
Bankers Revolut Business
  7 Westferry Circus
  Canary Wharf
  London
  United Kingdom
  E14 4HD



Luxury Apartments Manchester Limited
Company Registration Number: NI690717
STATEMENT OF FINANCIAL POSITION
as at 31 August 2025

2025 2024
Notes £ £
 
Current Assets
Receivables 5 404,998 154,962
Cash and cash equivalents 98,162 90,737
───────── ─────────
503,160 245,699
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Payables: amounts falling due within one year 6 (377,499) (211,547)
───────── ─────────
Net Current Assets 125,661 34,152
───────── ─────────
Total Assets less Current Liabilities 125,661 34,152
═════════ ═════════
 
Equity
Retained earnings 125,661 34,152
───────── ─────────
Equity attributable to owners of the company 125,661 34,152
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 4 September 2026
           
           
________________________________          
Thomas Smyth          
Director          
           



Luxury Apartments Manchester Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025

   
1. General Information
 
Luxury Apartments Manchester Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI690717. The registered office of the company is 2-12 Montgomery Street, Lesley Suites, 7th Floor, Belfast, BT1 4NX. The principle activity of this company is sub-lease of properties. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Revenue
Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Trade and other receivables
Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other payables
Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
   
3. Period of financial statements
 
The comparative figures relate to the 12 month period ended 31 August 2024.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1.
 
  2025 2024
  Number Number
 
Director 1 1
  ═════════ ═════════
       
5. Receivables 2025 2024
  £ £
 
Trade receivables 174,983 -
Amounts owed by connected parties (Note 9) 220,494 40,333
Other debtors 9,521 9,400
Director's current account - 78,676
Taxation  (Note 7) - 26,553
  ───────── ─────────
  404,998 154,962
  ═════════ ═════════
       
6. Payables 2025 2024
Amounts falling due within one year £ £
 
Trade payables - 971
Amounts owed to connected parties (Note 9) 2,400 19,867
Taxation  (Note 7) 68,460 42,026
Director's current account 13,754 -
Other creditors 120,813 147,033
Accruals and deferred income 172,072 1,650
  ───────── ─────────
  377,499 211,547
  ═════════ ═════════
       
7. Taxation 2025 2024
  £ £
 
Receivables:
Corporation tax - 26,553
  ═════════ ═════════
Payables:
Corporation tax 68,460 42,026
  ═════════ ═════════
       
8. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 August 2025.
           
9. Related party transactions
  Balance Movement Balance Maximum
  2025 in year 2024 in year
  £ £ £ £
 
FDR Property Group 220,494 180,161 40,333 45,494
  ───────── ───────── ───────── ═════════
 
The following amounts are due to other connected parties:
      2025 2024
      £ £
 
Dream Apartments Belfast     - 19,867
Dream Mentoring Ltd     2,400 -
      ───────── ─────────
      2,400 19,867
      ═════════ ═════════
 
Net balances with other connected parties:
      2025 2024
      £ £
 
FDR Property Group     220,494 40,333
Dream Apartments Belfast     - (19,867)
Dream Mentoring Ltd     (2,400) -
      ───────── ─────────
      218,094 20,466
      ═════════ ═════════
 

Thomas Smyth is a director of both Luxury Apartments Manchester Limited and FDR Property Group Limited. As at 01st September 2024, FDR Property Group Limited owed the company £40,333. During the year the net transactions amounted to £180,161. This resulted in FDR Property Group Limited owing the company £220,494 as at 31 August 2025.

Thomas William Smyth is a common director of Dream Mentoring Ltd & Luxury Apartments Manchester Limited. Net transactions between the two companies during the yeat totalled £2,400. As at 31 August 2025, Luxury Apartments Manchester Limited owed £2,400 to Dream Mentoring Ltd.

Thomas Smyth is a director of both Dream Apartments Belfast Limited and Luxury Apartments Manchester Limited. As at 01st September 2024, Luxury Apartments Manchester Limited owed Dream Apartments Belfast Limited £19,867. During the year the net transactions amounted to £19,867.As at 31st August 2025 Dream Apartments Belfast Limited owed £nil to Luxury Apartments Manchester Limited.
   
10. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.