LKR Enterprises Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07712008

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		118,135		40,200

			118,135		40,200
CURRENT ASSETS
Stocks	6	454,976		418,215
Debtors	7	97,797		164,287
Cash at bank and in hand		496,874		381,385

		1,049,647		963,887
Creditors: Amounts Falling Due Within One Year	8	(575,876 )		(544,595 )

NET CURRENT ASSETS (LIABILITIES)			473,771		419,292

TOTAL ASSETS LESS CURRENT LIABILITIES			591,906		459,492

NET ASSETS			591,906		459,492

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			591,806		459,392

SHAREHOLDERS' FUNDS			591,906		459,492

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LKR Enterprises Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lenny Tan

Director

3 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

LKR Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07712008 . The registered office is 34 West Street, Horsham, England, RH12 1PB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised at the point that the customer takes delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Franchise Licence and Training and Opening Support Fees are being written off in equal annual instalments over their estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% straight line
Office equipment	20% straight line
Fixtures and fittings	20% straight line
Computer equipment	33.33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.8. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently 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.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	53	49

	53	49

4. Intangible Assets

	Franchise licence	Training and opening support fees	Total
	£	£	£
Cost
As at 1 April 2024	120,000	51,005	171,005

As at 31 March 2025	120,000	51,005	171,005

Amortisation
As at 1 April 2024	120,000	51,005	171,005

As at 31 March 2025	120,000	51,005	171,005

Net Book Value
As at 31 March 2025	-	-	-

As at 1 April 2024	-	-	-

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Property
	Leasehold	Office equipment	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	91,041	8,722	608,001	107,412	815,176
Additions	10,514	-	65,010	23,539	99,063

As at 31 March 2025	101,555	8,722	673,011	130,951	914,239

Depreciation
As at 1 April 2024	86,694	8,696	591,745	87,841	774,976
Provided during the period	1,519	26	6,081	13,502	21,128

As at 31 March 2025	88,213	8,722	597,826	101,343	796,104

Net Book Value
As at 31 March 2025	13,342	-	75,185	29,608	118,135

As at 1 April 2024	4,347	26	16,256	19,571	40,200

6. Stocks

	2025	2024
	£	£
Finished goods	454,976	418,215

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	23,741
Other debtors	97,797	140,546

	97,797	164,287

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	383,416	314,937
Other creditors	106,174	140,077
Taxation and social security	86,286	89,581

	575,876	544,595

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Other Commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet are £551,502 (2024: £712,359).

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