REGISTERED NUMBER: 11388338 (England and Wales)

EGAN LUCOCQ LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Lucocq

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

11388338 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

18,588

12,321

CURRENT ASSETS

Debtors

5

339,211

274,693

Cash at bank

148,884

165,914

488,095

440,607

CREDITORS

Amounts falling due within one year

6

188,419

140,558

NET CURRENT ASSETS

299,676

300,049

TOTAL ASSETS LESS CURRENT LIABILITIES

318,264

312,370

CREDITORS

Amounts falling due after more than one year

7

(8,773

)

(19,062

)

PROVISIONS FOR LIABILITIES

(4,647

)

(3,080

)

NET ASSETS

304,844

290,228

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Retained earnings

302,844

288,228

SHAREHOLDERS' FUNDS

304,844

290,228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

Mr J Lucocq - Director

1.	STATUTORY INFORMATION

Egan Lucocq Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Bicycles

-

15% on cost

Computer equipment

-

15% on cost

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

Bicycles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

8,880

-

17,576

26,456

Additions

735

999

10,201

11,935

At 31 March 2025

9,615

999

27,777

38,391

DEPRECIATION

At 1 April 2024

5,617

-

8,518

14,135

Charge for year

1,418

150

4,100

5,668

At 31 March 2025

7,035

150

12,618

19,803

NET BOOK VALUE

At 31 March 2025

2,580

849

15,159

18,588

At 31 March 2024

3,263

-

9,058

12,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

147,830

50,899

Other debtors

27,000

27,000

Lucocq Holdings Ltd

6,000

-

Directors' current accounts

132,358

127,332

Prepayments

26,023

69,462

339,211

274,693

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,035

10,035

Trade creditors

26,180

19,258

Tax

53,604

41,513

Social security and other taxes

13,744

14,596

VAT

68,012

46,698

Other creditors

2,356

1,598

Accruals and deferred income

14,488

6,860

188,419

140,558

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

8,773

10,289

Bank loans - 2-5 years

-

8,773

8,773

19,062

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2,000

Ordinary

£1

2,000

2,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr J Lucocq

Balance outstanding at start of year

127,332

89,406

Amounts advanced

144,549

139,583

Amounts repaid

(139,524

)

(101,657

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

132,357

127,332

Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum. The overdrawn loan was cleared within nine months of the year end.