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REGISTERED NUMBER: 03267313 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Church Lukas Limited

Church Lukas Limited (Registered number: 03267313)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Church Lukas Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: S M Churchill
J E Freeman





REGISTERED OFFICE: 15 Middle Pavement
Nottingham
NG1 7DX





REGISTERED NUMBER: 03267313 (England and Wales)

Church Lukas Limited (Registered number: 03267313)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,468 13,405

CURRENT ASSETS
Debtors 5 813,679 469,274
Cash at bank and in hand 1,343,196 1,399,495
2,156,875 1,868,769
CREDITORS
Amounts falling due within one year 6 434,634 277,859
NET CURRENT ASSETS 1,722,241 1,590,910
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,732,709

1,604,315

CAPITAL AND RESERVES
Called up share capital 7 100 100
Capital redemption reserve 105,075 105,075
Retained earnings 1,627,534 1,499,140
SHAREHOLDERS' FUNDS 1,732,709 1,604,315

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:





S M Churchill - Director


Church Lukas Limited (Registered number: 03267313)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Church Lukas Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover represents work done during the period, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on cost
Computer equipment - 33% on cost

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Amounts recoverable on contracts
Profit on contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Full provision is made for losses on all contracts in the year in which they are first foreseen.

Church Lukas Limited (Registered number: 03267313)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Land and Office Computer
buildings equipment equipment Totals
£    £    £    £   
COST
At 1 January 2023 630 61,994 187,387 250,011
Additions - 4,062 462 4,524
At 31 December 2023 630 66,056 187,849 254,535
DEPRECIATION
At 1 January 2023 630 55,329 180,647 236,606
Charge for year - 2,729 4,732 7,461
At 31 December 2023 630 58,058 185,379 244,067
NET BOOK VALUE
At 31 December 2023 - 7,998 2,470 10,468
At 31 December 2022 - 6,665 6,740 13,405

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 194,451 48,201
Amounts recoverable on contract 493,044 245,111
Other debtors 10,875 2,007
Tax 18,189 77,799
Prepayments and accrued income 97,120 96,156
813,679 469,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Payments on account 47,996 51,232
Trade creditors 13,904 4,960
Taxation and social security 86,681 17,500
Other creditors 286,053 204,167
434,634 277,859

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 A Ordinary £1 50 50
50 B Ordinary £1 50 50
100 100

Church Lukas Limited (Registered number: 03267313)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. ULTIMATE CONTROLLING PARTY

The company is controlled by S M Churchill and J E Freeman.