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REGISTERED NUMBER: 04794107


















Unaudited Financial Statements

for the Year Ended 30th June 2023

for

Lukash Engineering Limited

Lukash Engineering Limited (Registered number: 04794107)






Contents of the Financial Statements
for the Year Ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lukash Engineering Limited

Company Information
for the Year Ended 30th June 2023







DIRECTOR: T N Smith





REGISTERED OFFICE: 50A Queensway
Rugeley
Staffordshire
WS15 1NW





REGISTERED NUMBER: 04794107





ACCOUNTANTS: Rice & Co Limited
Chartered Accountants
14a Market Place
Uttoxeter
Staffordshire
ST14 8HP

Lukash Engineering Limited (Registered number: 04794107)

Balance Sheet
30th June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 897 1,196

CURRENT ASSETS
Debtors 5 - 11,930
Cash at bank 26,016 14,951
26,016 26,881
CREDITORS
Amounts falling due within one year 6 17,747 16,019
NET CURRENT ASSETS 8,269 10,862
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,166

12,058

PROVISIONS FOR LIABILITIES 170 227
NET ASSETS 8,996 11,831

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,994 11,829
SHAREHOLDERS' FUNDS 8,996 11,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Lukash Engineering Limited (Registered number: 04794107)

Balance Sheet - continued
30th June 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th October 2023 and were signed by:





T N Smith - Director


Lukash Engineering Limited (Registered number: 04794107)

Notes to the Financial Statements
for the Year Ended 30th June 2023

1. STATUTORY INFORMATION

Lukash Engineering Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Although the company has net liabilities at the end of the financial year, the director has confirmed that he will personally finance the company's operations for the foreseeable future. The financial statements have therefore been prepared on the basis that the company will continue as a going concern.

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

Turnover comprises the value of sales ( excluding VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business. Revenue is recognised when goods are delivered and hence is the point at which risk and rewards of ownership pass to the buyer. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

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
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Lukash Engineering Limited (Registered number: 04794107)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

2. ACCOUNTING POLICIES - continued
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 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st July 2022
and 30th June 2023 1,444 2,400 1,215 5,059
DEPRECIATION
At 1st July 2022 1,360 1,619 884 3,863
Charge for year 21 195 83 299
At 30th June 2023 1,381 1,814 967 4,162
NET BOOK VALUE
At 30th June 2023 63 586 248 897
At 30th June 2022 84 781 331 1,196

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 11,930

Lukash Engineering Limited (Registered number: 04794107)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 346 1,443
Taxation and social security 6,952 13,275
Other creditors 10,449 1,301
17,747 16,019