Lupercal Systems Limited 15542172 false 2024-03-05 2025-03-31 2025-03-31 The principal activity of the company is security systems service activities. Digita Accounts Production Advanced 6.30.9574.0 true 15542172 2024-03-05 2025-03-31 15542172 2025-03-31 15542172 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15542172 bus:SmallEntities 2024-03-05 2025-03-31 15542172 bus:AuditExemptWithAccountantsReport 2024-03-05 2025-03-31 15542172 bus:FilletedAccounts 2024-03-05 2025-03-31 15542172 bus:SmallCompaniesRegimeForAccounts 2024-03-05 2025-03-31 15542172 bus:RegisteredOffice 2024-03-05 2025-03-31 15542172 bus:CompanySecretary1 2024-03-05 2025-03-31 15542172 bus:Director2 2024-03-05 2025-03-31 15542172 bus:PrivateLimitedCompanyLtd 2024-03-05 2025-03-31 15542172 bus:Agent1 2024-03-05 2025-03-31 15542172 countries:EnglandWales 2024-03-05 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 15542172

Lupercal Systems Limited

Unaudited Filleted Financial Statements

for the Period from 5 March 2024 to 31 March 2025

 

Lupercal Systems Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

Lupercal Systems Limited

Company Information

Director

Mr JWM Scholes

Company secretary

Dr J Scholes

Registered office

The Old Vicarage
Vicarage Lane
Wraysbury
Staines
Middx
TW19 5AB

Accountants

Sterling Grove Accountants Limited
Chartered Certified AccountantsFawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD

 

Lupercal Systems Limited

(Registration number: 15542172)
Balance Sheet as at 31 March 2025

Note

2025
£

Current assets

 

Cash at bank and in hand

 

128

Creditors: Amounts falling due within one year

4

(18,143)

Net liabilities

 

(18,015)

Capital and reserves

 

Called up share capital

2

Retained earnings

(18,017)

Shareholders' deficit

 

(18,015)

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 June 2025
 

.........................................
Mr JWM Scholes
Director

 

Lupercal Systems Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Vicarage
Vicarage Lane
Wraysbury
Staines
Middx
TW19 5AB

These financial statements were authorised for issue by the director on 24 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Lupercal Systems Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4

Creditors

Creditors: amounts falling due within one year

2025
£

Due within one year

Accruals and deferred income

420

Other creditors

17,723

18,143