1 April 2024 false No description of principal activity Taxfiler 2024.6 11787317business:PrivateLimitedCompanyLtd2024-04-012025-03-31 117873172024-03-31 117873172024-04-012025-03-31 11787317business:AuditExemptWithAccountantsReport2024-04-012025-03-31 11787317business:FilletedAccounts2024-04-012025-03-31 117873172025-03-31 11787317business:Director12024-04-012025-03-31 11787317business:RegisteredOffice2024-04-012025-03-31 117873172024-03-31 11787317core:WithinOneYear2025-03-31 11787317core:WithinOneYear2024-03-31 11787317core:AfterOneYear2025-03-31 11787317core:AfterOneYear2024-03-31 11787317core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 11787317core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 11787317core:SharePremiumcore:PreviouslyStatedAmount2025-03-31 11787317core:SharePremiumcore:PreviouslyStatedAmount2024-03-31 11787317core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 11787317core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 11787317core:PreviouslyStatedAmount2025-03-31 11787317core:PreviouslyStatedAmount2024-03-31 11787317business:SmallEntities2024-04-012025-03-31 11787317countries:EnglandWales2024-04-012025-03-31 11787317core:LandBuildings2024-04-012025-03-31 11787317core:Goodwill2024-03-31 11787317core:Goodwill2025-03-31 11787317core:Goodwill2024-04-012025-03-31 11787317core:LandBuildings2024-03-31 11787317core:MotorVehicles2024-03-31 11787317core:MotorVehicles2024-04-012025-03-31 11787317core:LandBuildings2025-03-31 11787317core:MotorVehicles2025-03-31 11787317business:Director112024-04-012025-03-31 11787317business:Director112024-03-31 11787317business:Director112025-03-31 117873172023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11787317 (England and Wales)
Locksmiths of London Ltd Unaudited accounts for the year ended 31 March 2025
Locksmiths of London Ltd Unaudited accounts Contents
Page
- 2 -
Locksmiths of London Ltd Company Information for the year ended 31 March 2025
Director
Mr E Ezra
Company Number
11787317 (England and Wales)
Registered Office
152 Coles Green Road London NW2 7HD
Accountants
Jacobs & Company 152 Coles Green Road London NW2 7HD
- 3 -
Locksmiths of London Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,000 
15,000 
Tangible assets
140,463 
117,000 
152,463 
132,000 
Current assets
Debtors
93,121 
57,186 
Cash at bank and in hand
21,132 
21,450 
114,253 
78,636 
Creditors: amounts falling due within one year
(27,929)
(34,415)
Net current assets
86,324 
44,221 
Total assets less current liabilities
238,787 
176,221 
Creditors: amounts falling due after more than one year
(24,758)
(6,994)
Provisions for liabilities
Deferred tax
(5,866)
- 
Net assets
208,163 
169,227 
Capital and reserves
Called up share capital
200 
200 
Share premium
9,900 
9,900 
Profit and loss account
198,063 
159,127 
Shareholders' funds
208,163 
169,227 
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 director acknowledges his 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 29 October 2025 and were signed on its behalf by
Mr E Ezra Director Company Registration No. 11787317
- 4 -
Locksmiths of London Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Locksmiths of London Ltd is a private company, limited by shares, registered in England and Wales, registration number 11787317. The registered office is 152 Coles Green Road, London, NW2 7HD.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised over 10 years on straight line basis.
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:
Land & buildings
over the life of the lease
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
30,000 
At 31 March 2025
30,000 
Amortisation
At 1 April 2024
15,000 
Charge for the year
3,000 
At 31 March 2025
18,000 
Net book value
At 31 March 2025
12,000 
At 31 March 2024
15,000 
- 5 -
Locksmiths of London Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
117,000 
- 
117,000 
Additions
- 
25,596 
25,596 
At 31 March 2025
117,000 
25,596 
142,596 
Depreciation
Charge for the year
- 
2,133 
2,133 
At 31 March 2025
- 
2,133 
2,133 
Net book value
At 31 March 2025
117,000 
23,463 
140,463 
At 31 March 2024
117,000 
- 
117,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,184 
5,682 
Accrued income and prepayments
2,046 
- 
Other debtors
38,185 
51,504 
45,415 
57,186 
Amounts falling due after more than one year
Other debtors
47,706 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,301 
7,503 
Taxes and social security
15,555 
24,412 
Accruals
3,073 
2,500 
27,929 
34,415 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,337 
6,994 
Obligations under finance leases and hire purchase contracts
21,421 
- 
24,758 
6,994 
- 6 -
Locksmiths of London Ltd Notes to the Accounts for the year ended 31 March 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr E Ezra
Loan @ 2.25% interest with no fixed date of repayment
2,806 
88,515 
53,138 
38,183 
2,806 
88,515 
53,138 
38,183 
The loan was repaid in full after the year end
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -