Lucie Attwell Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00642947

Lucie Attwell Limited

Filleted Unaudited Financial Statements

31 March 2025

Lucie Attwell Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Lucie Attwell Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5		1,749		2,424

Current assets

Debtors	7	1,363	1,519
Cash at bank and in hand		1,238	1,448
		-------	-------
		2,601	2,967

Creditors: amounts falling due within one year	8	4,337		4,783
		-------		-------
Net current liabilities			1,736		1,816
			-------		-------
Total assets less current liabilities			13		608
			----		----
Net assets			13		608
			----		----

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		( 87)	508
		----	----
Shareholders funds		13	608
		----	----

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 statement of income and retained earnings 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 5 December 2025 , and are signed on behalf of the board by:

Mr A W Wickham

Director

Company registration number: 00642947

Lucie Attwell 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 146 New London Road, Chelmsford, Essex, CM2 0AW.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of its directors.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible assets

Copyrights are included in the accounts at cost.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Copyrights	-	Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	Copyrights
	£
Cost
At 1 April 2024 and 31 March 2025	6,755
	-------
Amortisation
At 1 April 2024	4,331
Charge for the year	675
	-------
At 31 March 2025	5,006
	-------
Carrying amount
At 31 March 2025	1,749
	-------
At 31 March 2024	2,424
	-------

6. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	595	595
	----	----
Depreciation
At 1 April 2024 and 31 March 2025	595	595
	----	----
Carrying amount
At 31 March 2025	–	–
	----	----
At 31 March 2024	–	–
	----	----

7. Debtors

	2025	2024
	£	£
Trade debtors	1,363	1,519
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	491
Accruals and deferred income	970	925
Director loan accounts	3,367	3,367
	-------	-------
	4,337	4,783
	-------	-------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Related party transactions

At the year end the directors were owed £3,367 (2024 - £3,367) which is shown amongst creditors.