Lockyer Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13916608

Lockyer Holdings Limited

Filleted Unaudited Financial Statements

31 March 2025

Lockyer Holdings Limited

Financial Statements

Year ended 31 March 2025

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Balance sheet	2

Notes to the financial statements	3 to 4

Lockyer Holdings Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lockyer Holdings Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lockyer Holdings Limited for the year ended 31 March 2025, which comprise the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Lockyer Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 17 February 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Lockyer Holdings Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lockyer Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lockyer Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lockyer Holdings Limited. You consider that Lockyer Holdings Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Lockyer Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MILLER DAVIES LLP Chartered Accountants

A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN

28 August 2025

Lockyer Holdings Limited

Balance Sheet

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	276,158	449,485
Investments	5	100	100
Cash at bank and in hand		19	72
		---------	---------
		276,277	449,657

Creditors: amounts falling due within one year	6	251,608	424,457
		---------	---------
Net current assets		24,669	25,200
		--------	--------
Total assets less current liabilities		24,669	25,200
		--------	--------

Capital and reserves

Called up share capital	200	200
Profit and loss account	24,469	25,000
	--------	--------
Shareholders funds	24,669	25,200
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 August 2025 , and are signed on behalf of the board by:

Mr M. W. Lockyer	Mr J. M. Lockyer
Director	Director

Company registration number: 13916608

Lockyer Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Debtors

	2025	2024
	£	£
Trade debtors	90	90
Amounts owed by group undertakings and undertakings in which the company has a participating interest	276,068	449,395
	---------	---------
	276,158	449,485
	---------	---------

5. Investments

	2025	2024
	£	£
Investments in group undertakings	100	100
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	251,608	424,457
	---------	---------

7. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	276,277	449,657
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	251,808	424,657
	---------	---------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr M. W. Lockyer	( 410,608)	159,000	( 251,608)
Mr J. M. Lockyer	( 13,849)	13,849	–
	---------	---------	---------
	( 424,457)	172,849	( 251,608)
	---------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr M. W. Lockyer	( 583,658)	173,050	( 410,608)
Mr J. M. Lockyer	( 161,899)	148,050	( 13,849)
	---------	---------	---------
	( 745,557)	321,100	( 424,457)
	---------	---------	---------

9. Related party transactions

Lockyer Holdings owns all the share capital in The Lockyer Partnership Limited. All of the income during the year £145,4956 (2024 - £2,046) is generated from dividends from The Lockyer Partnership Limited. During the previous years The Lockyer Partnership Limited made a loan to Lockyer Holdings Limited , at the year end the company was owed £276,068 (2024 - £449,395).