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REGISTERED NUMBER: SC634363 (Scotland)















Lockey Engineering Consultancy Ltd

Financial Statements For The Year Ended 30 June 2025






Lockey Engineering Consultancy Ltd (Registered number: SC634363)






Contents of the Financial Statements
For The Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lockey Engineering Consultancy Ltd

Company Information
For The Year Ended 30 June 2025







DIRECTOR: Mr W Lockey



REGISTERED OFFICE: 4 North Guildry Street
Elgin
Moray
IV30 IJR



REGISTERED NUMBER: SC634363 (Scotland)



ACCOUNTANTS: The Long Partnership
4 North Guildry Street
Elgin
Moray
IV30 1JR



BANKERS: Virgin Money
Elgin Branch
151 High Street
Elgin
Moray
IV30 1DU

Lockey Engineering Consultancy Ltd (Registered number: SC634363)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 935 323

CURRENT ASSETS
Debtors 5 12,128 7,982
Cash at bank 154,241 156,512
166,369 164,494
CREDITORS
Amounts falling due within one year 6 16,349 26,397
NET CURRENT ASSETS 150,020 138,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

150,955

138,420

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 8 150,945 138,410
SHAREHOLDERS' FUNDS 150,955 138,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 4 July 2025 and were signed by:





Mr W Lockey - Director


Lockey Engineering Consultancy Ltd (Registered number: SC634363)

Notes to the Financial Statements
For The Year Ended 30 June 2025

1. STATUTORY INFORMATION

Lockey Engineering Consultancy Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Lockey Engineering Consultancy Ltd (Registered number: SC634363)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 July 2024 1,419
Additions 983
At 30 June 2025 2,402
DEPRECIATION
At 1 July 2024 1,096
Charge for year 371
At 30 June 2025 1,467
NET BOOK VALUE
At 30 June 2025 935
At 30 June 2024 323

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 12,128 7,982

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Taxation and social security 13,259 20,680
Other creditors 3,090 5,717
16,349 26,397

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.25 30.6.24
value: £    £   
10 Ordinary 1 10 10

8. RESERVES
Retained
earnings
£   

At 1 July 2024 138,410
Profit for the year 51,535
Dividends (39,000 )
At 30 June 2025 150,945

Lockey Engineering Consultancy Ltd (Registered number: SC634363)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2025

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £39,000 (2024 - £50,500) were paid to the director .

At 30 June 2024 the company owed the director £477. During the year the director met expenses on behalf of the company totalling £48,248 and the company met expenses on behalf of the director totalling £48,530. At 30 June 2025 The company owed the director £195. This loan is interest free and has no fixed terms of repayment.