LUX SPACE CREATIONS LTD - Filleted accounts

Registered number

16217112

LUX SPACE CREATIONS LTD

Filleted Accounts

31 January 2026

LUX SPACE CREATIONS LTD
Registered number:		16217112
Balance Sheet
as at 31 January 2026

Notes			2026
£
Fixed assets
Intangible assets	3		2,400
Tangible assets	4		1,605
			4,005

Current assets
Debtors	5	10,949
Cash at bank and in hand		2,171
		13,120

Creditors: amounts falling due within one year	6	(12,013)

Net current assets			1,107

Net assets			5,112

Capital and reserves
Called up share capital			100
Profit and loss account			5,012

Shareholder's funds			5,112

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A F Bowman
Director
Approved by the board on 29 October 2026

LUX SPACE CREATIONS LTD
Notes to the Accounts
for the period from 29 January 2025 to 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	over 5 years
	Motor vehicles	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees			2026
Number

	Average number of persons employed by the company			1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	Additions					3,000
	At 31 January 2026					3,000

	Amortisation
	Provided during the period					600
	At 31 January 2026					600

	Net book value
	At 31 January 2026					2,400

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Computer equipment		Motor vehicles		Computer equipment
£			£		£
	Cost
	Additions	407		1,602		2,009
	At 31 January 2026	407		1,602		2,009

	Depreciation
	Charge for the period	82		322		404
	At 31 January 2026	82		322		404

	Net book value
	At 31 January 2026	325		1,280		1,605


5	Debtors			2026
£

	Trade debtors			10,949


6	Creditors: amounts falling due within one year			2026
£

	Taxation and social security costs			12,013


7	Controlling party

	The company is controlled by the director.


8	Other information

	LUX SPACE CREATIONS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	4 Imperial Square
	Cheltenham
	Glos