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Company Registration No. 09774430 (England and Wales)
LKA Structures Limited Unaudited accounts for the year ended 30 September 2025
LKA Structures Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LKA Structures Limited Company Information for the year ended 30 September 2025
Director
Mrs L.K. Ashby
Secretary
Mr M.R. Ashby
Company Number
09774430 (England and Wales)
Registered Office
37 Platers Road Haddenham Aylesbury Bucks HP17 8SU England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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LKA Structures Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
880
180
Current assets
Inventories
5
2,000
2,420
Debtors
6
11,240
3,040
Cash at bank and in hand
19,862
33,113
33,102
38,573
Creditors: amounts falling due within one year
7
(11,527)
(13,623)
Net current assets
21,575
24,950
Total assets less current liabilities
22,455
25,130
Provisions for liabilities
Deferred tax
8
(167)
(34)
Net assets
22,288
25,096
Capital and reserves
Called up share capital
100
100
Profit and loss account
22,188
24,996
Shareholders' funds
22,288
25,096
For the year ending 30 September 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2025 and were signed on its behalf by
Mrs L.K. Ashby Director Company Registration No. 09774430
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LKA Structures Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
LKA Structures Limited is a private company, limited by shares, registered in England and Wales, registration number 09774430. The registered office is 37 Platers Road, Haddenham, Aylesbury, Bucks, HP17 8SU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight line basis
Computer equipment
25% Straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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LKA Structures Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
-
1,835
1,835
Additions
833
-
833
At 30 September 2025
833
1,835
2,668
Depreciation
At 1 October 2024
-
1,655
1,655
Charge for the year
18
115
133
At 30 September 2025
18
1,770
1,788
Net book value
At 30 September 2025
815
65
880
At 30 September 2024
-
180
180
5
Inventories
2025
2024
£
£
Work in progress
2,000
2,420
2,000
2,420
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
7,704
2,592
Accrued income and prepayments
3,536
448
11,240
3,040
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,433
4,309
Trade creditors
711
340
Taxes and social security
6,714
8,325
Accruals
669
649
11,527
13,623
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LKA Structures Limited Notes to the Accounts for the year ended 30 September 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
167
34
2025
2024
£
£
Provision at start of year
34
56
Charged/(credited) to the profit and loss account
133
(22)
Provision at end of year
167
34
9
Operating lease commitments
2025
2024
£
£
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,606
-
Later than one year and not later than five years
9,211
-
13,817
-
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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