1 January 2025 false No description of principal activity Taxfiler 2024.6 SC214023business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC2140232024-12-31 SC2140232025-01-012025-12-31 SC214023business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC214023business:FilletedAccounts2025-01-012025-12-31 SC2140232025-12-31 SC214023business:Director12025-01-012025-12-31 SC214023business:RegisteredOffice2025-01-012025-12-31 SC2140232024-12-31 SC214023core:WithinOneYear2025-12-31 SC214023core:WithinOneYear2024-12-31 SC214023core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC214023core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC214023core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC214023core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC214023core:PreviouslyStatedAmount2025-12-31 SC214023core:PreviouslyStatedAmount2024-12-31 SC214023business:SmallEntities2025-01-012025-12-31 SC214023countries:Scotland2025-01-012025-12-31 SC214023core:PlantMachinery2025-01-012025-12-31 SC214023core:PlantMachinery2024-12-31 SC214023core:PlantMachinery2025-12-31 SC2140232024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC214023 (Scotland)
Lx Arts Ltd. Unaudited accounts for the year ended 31 December 2025
Lx Arts Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lx Arts Ltd. Company Information for the year ended 31 December 2025
Director
Ross Corbett
Company Number
SC214023 (Scotland)
Registered Office
31B Louisa Drive Girvan KA26 9AH United Kingdom
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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Lx Arts Ltd. Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,614 
3,935 
Current assets
Inventories
500 
500 
Debtors
5
- 
90 
Cash at bank and in hand
5,058 
4,125 
5,558 
4,715 
Creditors: amounts falling due within one year
6
(6,205)
(7,636)
Net current liabilities
(647)
(2,921)
Net assets
2,967 
1,014 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,965 
1,012 
Shareholders' funds
2,967 
1,014 
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 September 2026 and were signed on its behalf by
Ross Corbett Director Company Registration No. SC214023
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Lx Arts Ltd. Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lx Arts Ltd. is a private company, limited by shares, registered in Scotland, registration number SC214023. The registered office is 31B Louisa Drive, Girvan, KA26 9AH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
28,115 
Additions
583 
At 31 December 2025
28,698 
Depreciation
At 1 January 2025
24,180 
Charge for the year
904 
At 31 December 2025
25,084 
Net book value
At 31 December 2025
3,614 
At 31 December 2024
3,935 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
90 
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Lx Arts Ltd. Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,161 
5,272 
Trade creditors
1,000 
1,000 
Taxes and social security
864 
1,093 
Loans from directors
180 
- 
Accruals
- 
271 
6,205 
7,636 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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