Micro-entity Accounts

LURARA LTD. Registered Number 16298483

Micro-entity Balance Sheet as at 31 March 2026

	Notes	2026
		£
Called up share capital not paid		-
Fixed Assets		-
Current Assets		274
Prepayments and accrued income		147
Creditors: amounts falling due within one year		(1,500)
Net current assets (liabilities)		(1,079)
Total assets less current liabilities		(1,079)
Creditors: amounts falling due after more than one year		0
Provisions for liabilities		0
Accruals and deferred income		0
Total net assets (liabilities)		(1,079)
Capital and reserves		(1,079)

For the year ending 31 March 2026 the company was entitled to exemption 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 directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 October 2026

And signed on their behalf by:
Yiming Luo, Director

LURARA LTD. Registered Number 16298483

Notes to the Micro-entity Accounts for the period ended 31 March 2026

1Employees

	2026
Average number of employees during the period	0

2Accounting Policies

Basis of measurement and preparation of accounts
The financial statements have been prepared under the historical cost convention in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the Companies Act 2006. The functional and presentation currency is pounds sterling.

Other accounting policies
Expenses are recognised as services are received. Payments for future services are carried as prepayments. Card-purchase cashback is recognised in other income as it is earned. Foreign currency transactions are translated into sterling at transaction-date rates or appropriate approximations; monetary balances are translated at the closing rate. Exchange differences are recognised in profit or loss.

Going concern: The company incurred a loss of GBP1,536 and had net liabilities of GBP1,079 at 31 March 2026. A related-company loan of GBP1,500 is repayable on demand. The company remains in its preparatory stage. Its shareholders have confirmed their willingness and ability to provide the financial support necessary to meet liabilities as they fall due for at least 12 months from approval of these accounts. The accounts are prepared on a going concern basis, which depends on that continuing support. The support does not change the loan's on-demand classification.