Luton Ink & Laser Refills Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 5984128

Luton Ink & Laser Refills Limited

Filleted Unaudited Financial Statements

31 December 2025

Luton Ink & Laser Refills Limited

Financial Statements

Period from 1 November 2024 to 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Luton Ink & Laser Refills Limited

Statement of Financial Position

31 December 2025

	31 Dec 25		31 Oct 24
Note	£	£	£

Fixed assets

Tangible assets	6		–	135

Current assets

Stocks		–	8,681
Debtors	7	–	3,814
Cash at bank and in hand		3,532	2,613
		------	-------
		3,532	15,108

Creditors: amounts falling due within one year	8	29,882		27,498
		-------		-------
Net current liabilities			26,350	12,390
			-------	-------
Total assets less current liabilities			( 26,350)	( 12,255)

Creditors: amounts falling due after more than one year	9	–	2,100
		-------	-------
Net liabilities		( 26,350)	( 14,355)
		-------	-------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 26,352)	( 14,357)
	-------	-------
Shareholders deficit	( 26,350)	( 14,355)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mrs I P McConnell
Director

Company registration number: 5984128

Luton Ink & Laser Refills Limited

Notes to the Financial Statements

Period from 1 November 2024 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, London, W1T 3HS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements have been prepared on a basis otherthan that of a going concern. The company ceased trading on 31December2025 and it is the intention of the director to wind up and dissolve the company. All assets are recorded at their expected realisable value.

(b) Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for goods supplied during the year, exclusive of Value Added Tax.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

(d) Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis.

(e) Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Franchise Fee	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(g) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Shop Equipment	-	20% straight line
Office Equipment	-	33% straight line

(h) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(i) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

(j) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024	8,855
Additions	–
Disposals	( 8,855)
	------
At 31 December 2025	–
	------
Amortisation
At 1 November 2024	8,855
Charge for the period	–
Disposals	( 8,855)
	------
At 31 December 2025	–
	------
Carrying amount
At 31 December 2025	–
	------
At 31 October 2024	–
	------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 November 2024	19,329	5,236	24,565
Disposals	( 19,329)	( 5,236)	( 24,565)
	-------	------	-------
At 31 December 2025	–	–	–
	-------	------	-------
Depreciation
At 1 November 2024	19,194	5,236	24,430
Charge for the period	55	–	55
Disposals	( 19,249)	( 5,236)	( 24,485)
	-------	------	-------
At 31 December 2025	–	–	–
	-------	------	-------
Carrying amount
At 31 December 2025	–	–	–
	-------	------	-------
At 31 October 2024	135	–	135
	-------	------	-------

7. Debtors

	31 Dec 25	31 Oct 24
	£	£
Other debtors	–	3,814
	---	------

8. Creditors: amounts falling due within one year

	31 Dec 25	31 Oct 24
	£	£
Bank loans and overdrafts	–	2,800
Trade creditors	843	1,350
Other creditors	29,039	23,348
	-------	-------
	29,882	27,498
	-------	-------

9. Creditors: amounts falling due after more than one year

	31 Dec 25	31 Oct 24
	£	£
Bank loans and overdrafts	–	2,100
	---	------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Dec 25	31 Oct 24
	£	£
Not later than 1 year	–	2,955
	---	------