LCUK MANAGEMENT LTD Filleted Accounts Cover |
Company No. 10319854 | |||||||||
LCUK MANAGEMENT LTD Directors Report Registrar |
The Director presents her report and the accounts for the year ended 31 August 2024. | |||||||||
Principal activities | |||||||||
Statement of directors' responsibilities | |||||||||
The Director is responsible for preparing the Director's report and the accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. | |||||||||
Director | |||||||||
The Director who served at any time during the year was as follows: | |||||||||
L. Chubuklieva | |||||||||
Signed on behalf of the board | |||||||||
L. Chubuklieva | |||||||||
Director | |||||||||
07 August 2025 | |||||||||
LCUK MANAGEMENT LTD Balance Sheet Registrar |
at | ||||||||||
Company No. | Notes | 2024 | 2023 | |||||||
£ | £ | |||||||||
Fixed assets | ||||||||||
Intangible assets | 4 | |||||||||
Tangible assets | 5 | |||||||||
Investments | 6 | |||||||||
Current assets | ||||||||||
Debtors | 7 | |||||||||
Cash at bank and in hand | ||||||||||
Creditors: Amount falling due within one year | 8 | ( | ( | |||||||
Net current liabilities | ( | ( | ||||||||
Total assets less current liabilities | ( | ( | ||||||||
Creditors: Amounts falling due after more than one year | 9 | ( | ( | |||||||
Net liabilities | ( | ( | ||||||||
Capital and reserves | ||||||||||
Called up share capital | ||||||||||
Share premium account | 11 | |||||||||
Profit and loss account | 11 | ( | ( | |||||||
Total equity | ( | ( | ||||||||
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account. | ||||||||||
Approved by the board on 07 August 2025 and signed on its behalf by: | ||||||||||
L. Chubuklieva | ||||||||||
Director | ||||||||||
07 August 2025 | ||||||||||
LCUK MANAGEMENT LTD Notes to the Accounts Registrar |
for the year ended 31 August 2024 | ||||||||||||||
1 | General information | |||||||||||||
LCUK MANAGEMENT LTD is a private company limited by shares and incorporated in England and Wales. | ||||||||||||||
Its registered number is: 10319854 | ||||||||||||||
Its registered office is: | ||||||||||||||
Going concern | ||||||||||||||
2 | Accounting policies | |||||||||||||
Turnover | ||||||||||||||
for estimated customer returns, rebates and other similar allowances. Revenue from the sale of services is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of the services; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the services sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of services is recognised when services are delivered. | ||||||||||||||
Intangible fixed assets | ||||||||||||||
Tangible fixed assets and depreciation | ||||||||||||||
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. | ||||||||||||||
Plant and machinery | ||||||||||||||
Furniture, fittings and equipment | ||||||||||||||
Taxation | ||||||||||||||
Income tax expense represents the sum of the tax payable and deferred tax. The tax payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. | ||||||||||||||
Investments | ||||||||||||||
Trade and other debtors | ||||||||||||||
Trade and other creditors | ||||||||||||||
Currency | ||||||||||||||
Judgements and key sources of estimation uncertainty | ||||||||||||||
A key factor in the valuation of the investment acquired in the year is its estimated future revenue generated from deferred income. | ||||||||||||||
Defined contribution pensions | ||||||||||||||
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. | ||||||||||||||
Provisions | ||||||||||||||
Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. | ||||||||||||||
3 | Employees | |||||||||||||
2024 | 2023 | |||||||||||||
Number | Number | |||||||||||||
The average monthly number of employees (including directors) during the year was: | ||||||||||||||
4 | Intangible fixed assets | |||||||||||||
Patents and trade-marks | Other | Total | ||||||||||||
£ | £ | £ | ||||||||||||
Cost | ||||||||||||||
At 1 September 2023 | ||||||||||||||
At 31 August 2024 | ||||||||||||||
Amortisation and impairment | ||||||||||||||
At 1 September 2023 | ||||||||||||||
Charge for the year | ||||||||||||||
At 31 August 2024 | ||||||||||||||
Net book values | ||||||||||||||
At 31 August 2024 | ||||||||||||||
At 31 August 2023 | ||||||||||||||
5 | Tangible fixed assets | |||||||||||||
Fixtures, fittings and equipment | Total | |||||||||||||
£ | £ | |||||||||||||
Cost or revaluation | ||||||||||||||
At 1 September 2023 | ||||||||||||||
Additions | ||||||||||||||
At 31 August 2024 | ||||||||||||||
Depreciation | ||||||||||||||
At 1 September 2023 | ||||||||||||||
Charge for the year | ||||||||||||||
At 31 August 2024 | ||||||||||||||
Net book values | ||||||||||||||
At 31 August 2024 | ||||||||||||||
At 31 August 2023 | 666,715 | |||||||||||||
6 | Investments | |||||||||||||
Investment in Subsidiaries | Total | |||||||||||||
£ | £ | |||||||||||||
Cost or valuation | ||||||||||||||
At 1 September 2023 | ||||||||||||||
At 31 August 2024 | ||||||||||||||
Provisions/Impairment | ||||||||||||||
Net book values | ||||||||||||||
At 31 August 2024 | ||||||||||||||
At 31 August 2023 | ||||||||||||||
7 | Debtors | |||||||||||||
2024 | 2023 | |||||||||||||
£ | £ | |||||||||||||
Trade debtors | ||||||||||||||
Other debtors | ||||||||||||||
Prepayments and accrued income | ||||||||||||||
8 | Creditors: | |||||||||||||
amounts falling due within one year | ||||||||||||||
2024 | 2023 | |||||||||||||
£ | £ | |||||||||||||
Bank loans and overdrafts | ||||||||||||||
Trade creditors | ||||||||||||||
Taxes and social security | ||||||||||||||
Loans from directors | ||||||||||||||
Other creditors | ||||||||||||||
Accruals and deferred income | ||||||||||||||
9 | Creditors: | |||||||||||||
amounts falling due after more than one year | ||||||||||||||
2024 | 2023 | |||||||||||||
£ | £ | |||||||||||||
Bank loans and overdrafts | ||||||||||||||
10 | Share Capital | |||||||||||||
Share premium account includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium. Profit and loss account - includes all current and prior period retained profits and losses. | ||||||||||||||
11 | Reserves | |||||||||||||
12 | Guarantees and commitments | |||||||||||||
2024 | 2023 | |||||||||||||
£ | £ | |||||||||||||
Total of guarantees and commitments | ||||||||||||||