1 February 2025 false No description of principal activity Taxfiler 2024.6 09415487business:PrivateLimitedCompanyLtd2025-02-012026-04-30 094154872025-01-31 094154872025-02-012026-04-30 09415487business:AuditExempt-NoAccountantsReport2025-02-012026-04-30 09415487business:FilletedAccounts2025-02-012026-04-30 094154872026-04-30 09415487business:Director12025-02-012026-04-30 09415487business:RegisteredOffice2025-02-012026-04-30 094154872025-01-31 09415487core:WithinOneYear2026-04-30 09415487core:WithinOneYear2025-01-31 09415487core:ShareCapitalcore:PreviouslyStatedAmount2026-04-30 09415487core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 09415487core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-04-30 09415487core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 09415487core:PreviouslyStatedAmount2026-04-30 09415487core:PreviouslyStatedAmount2025-01-31 09415487business:SmallEntities2025-02-012026-04-30 09415487countries:EnglandWales2025-02-012026-04-30 09415487core:FurnitureFittings2025-02-012026-04-30 09415487core:ComputerEquipment2025-02-012026-04-30 09415487core:FurnitureFittings2025-01-31 09415487core:ComputerEquipment2025-01-31 09415487core:FurnitureFittings2026-04-30 09415487core:ComputerEquipment2026-04-30 09415487business:Director112025-01-31 09415487business:Director112025-02-012026-04-30 09415487business:Director112026-04-30 094154872024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 09415487 (England and Wales)
Lusion Ltd Unaudited accounts for the period from 1 February 2025 to 30 April 2026
Lusion Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Lusion Ltd Company Information for the period from 1 February 2025 to 30 April 2026
Director
Cheuk Kin Kwan
Company Number
09415487 (England and Wales)
Registered Office
Studio 4 9 Marsh Street Bristol BS1 4AA United Kingdom
Accountants
Williams Martin Limited 1st Floor, Unit 4, Thornbury Office Park Midland Way Thornbury Bristol South Glos BS35 2BS
- 3 -
Lusion Ltd Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,374 
6,601 
Current assets
Debtors
5
69,966 
71,821 
Cash at bank and in hand
62,036 
149,836 
132,002 
221,657 
Creditors: amounts falling due within one year
6
(13,394)
(27,192)
Net current assets
118,608 
194,465 
Net assets
124,982 
201,066 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
124,981 
201,065 
Shareholders' funds
124,982 
201,066 
For the period ending 30 April 2026 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 14 September 2026 and were signed on its behalf by
Cheuk Kin Kwan Director Company Registration No. 09415487
- 4 -
Lusion Ltd Notes to the Accounts for the period from 1 February 2025 to 30 April 2026
1
Statutory information
Lusion Ltd is a private company, limited by shares, registered in England and Wales, registration number 09415487. The registered office is Studio 4, 9 Marsh Street, Bristol, BS1 4AA, 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 period, 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:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
7,311 
48,637 
55,948 
Additions
- 
5,470 
5,470 
At 30 April 2026
7,311 
54,107 
61,418 
Depreciation
At 1 February 2025
5,798 
43,549 
49,347 
Charge for the period
473 
5,224 
5,697 
At 30 April 2026
6,271 
48,773 
55,044 
Net book value
At 30 April 2026
1,040 
5,334 
6,374 
At 31 January 2025
1,513 
5,088 
6,601 
- 5 -
Lusion Ltd Notes to the Accounts for the period from 1 February 2025 to 30 April 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
279 
2,054 
Trade debtors
29,638 
15,279 
Accrued income and prepayments
34,554 
28,758 
Other debtors
5,495 
25,730 
69,966 
71,821 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
11,032 
26,370 
Other creditors
1,835 
822 
Loans from directors
527 
- 
13,394 
27,192 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Cheuk Kin Kwan
12,223 
- 
12,223 
- 
12,223 
- 
12,223 
- 
8
Average number of employees
During the period the average number of employees was 3 (2025: 3).
- 6 -