REGISTERED NUMBER: 14775597 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Luxsol Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

874

1,312

Tangible assets

5

5,242

6,988

6,116

8,300

CURRENT ASSETS

Stocks

93,854

104,626

Debtors

6

33,973

16,981

Cash at bank

49,634

26,716

177,461

148,323

CREDITORS

Amounts falling due within one year

7

64,046

143,244

NET CURRENT ASSETS

113,415

5,079

TOTAL ASSETS LESS CURRENT LIABILITIES

119,531

13,379

PROVISIONS FOR LIABILITIES

1,310

1,747

NET ASSETS

118,221

11,632

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

118,219

11,630

SHAREHOLDERS' FUNDS

118,221

11,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

Mrs H C Brown - Director

Mr N S S Williams - Director

1.	STATUTORY INFORMATION

Luxsol Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14775597

Registered office:

Ebenezer House

Ryecroft

Newcastle Under Lyme

Staffordshire

ST5 2BE

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 February 2025

and 31 January 2026

2,188

AMORTISATION

At 1 February 2025

876

Amortisation for year

438

At 31 January 2026

1,314

NET BOOK VALUE

At 31 January 2026

874

At 31 January 2025

1,312

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

11,770

DEPRECIATION

At 1 February 2025

4,782

Charge for year

1,746

At 31 January 2026

6,528

NET BOOK VALUE

At 31 January 2026

5,242

At 31 January 2025

6,988

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

33,973

16,981

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

864

874

Amounts owed to group undertakings

10,513

126,904

Taxation and social security

47,860

12,466

Other creditors

4,809

3,000

64,046

143,244

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Willbro Holdings Ltd.