Company No: 16034767 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.06.2025
		£
Fixed assets
Tangible assets	3	100,698
Investments	4	338,100
		438,798
Current assets
Cash at bank and in hand		8,326
		8,326
Creditors: amounts falling due within one year	5	( 81,344)
Net current liabilities		(73,018)
Total assets less current liabilities		365,780
Creditors: amounts falling due after more than one year	6	( 54,776)
Net assets		311,004
Capital and reserves
Called-up share capital	7	100
Profit and loss account		310,904
Total shareholder's funds		311,004

For the financial period ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Lark Group Ltd (registered number: 16034767) were approved and authorised for issue by the Director. They were signed on its behalf by:

C Larter Director

20 November 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Lark Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The reporting period length has been shortened from 12 months to 8 months. The reporting period spans 22 October 2024 to 30 June 2025.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	Period from 22.10.2024 to 30.06.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 22 October 2024	0		0		0
Additions	9,124		102,858		111,982
At 30 June 2025	9,124		102,858		111,982
Accumulated depreciation
At 22 October 2024	0		0		0
Charge for the financial period	570		10,714		11,284
At 30 June 2025	570		10,714		11,284
Net book value
At 30 June 2025	8,554		92,144		100,698

4. Fixed asset investments

Investments in subsidiaries

	30.06.2025
	£
Cost
At 22 October 2024	0
Additions	338,100
At 30 June 2025	338,100
Carrying value at 30 June 2025	338,100

5. Creditors: amounts falling due within one year

	30.06.2025
	£
Accruals	950
Taxation and social security	54,640
Obligations under finance leases and hire purchase contracts	25,754
	81,344

6. Creditors: amounts falling due after more than one year

	30.06.2025
	£
Obligations under finance leases and hire purchase contracts	40,776
Other creditors	14,000
	54,776

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	30.06.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

During the year ended 30 June 2025, the Company issued 100 ordinary shares of £1 each.