Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 false No description of principal activity 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 false 2025-01-01 false 00712231 2025-01-01 2025-11-30 00712231 2024-01-01 2024-12-31 00712231 2025-11-30 00712231 2024-12-31 00712231 c:CompanySecretary1 2025-01-01 2025-11-30 00712231 c:Director1 2025-01-01 2025-11-30 00712231 c:Director2 2025-01-01 2025-11-30 00712231 c:RegisteredOffice 2025-01-01 2025-11-30 00712231 d:FurnitureFittings 2025-01-01 2025-11-30 00712231 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 00712231 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00712231 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 00712231 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 00712231 d:ShareCapital 2025-11-30 00712231 d:ShareCapital 2024-12-31 00712231 d:CapitalRedemptionReserve 2025-11-30 00712231 d:CapitalRedemptionReserve 2024-12-31 00712231 d:RetainedEarningsAccumulatedLosses 2025-11-30 00712231 d:RetainedEarningsAccumulatedLosses 2024-12-31 00712231 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-11-30 00712231 c:FullAccounts 2025-01-01 2025-11-30 00712231 c:PrivateLimitedCompanyLtd 2025-01-01 2025-11-30 00712231 c:Micro-entities 2025-01-01 2025-11-30 00712231 e:PoundSterling 2025-01-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 00712231 LOCKYER TEXTILES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
LOCKYER TEXTILES LIMITED COMPANY INFORMATION
DIRECTORS | A BERNSTEIN
| J D BERNSTEIN
COMPANY SECRETARY | J D BERNSTEIN
REGISTERED NUMBER | 00712231
REGISTERED OFFICE | 930 HIGH ROAD
| LONDON
| N12 9RT
ACCOUNTANTS | BAGINSKY COHEN
| CHARTERED ACCOUNTANTS
| 930 HIGH ROAD
| LONDON
| N12 9RT
LOCKYER TEXTILES LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 4
LOCKYER TEXTILES LIMITED REGISTERED NUMBER: 00712231 BALANCE SHEET AS AT 30 NOVEMBER 2025
| 30 November | 30 November | 31 December | 31 December
| 2025 | 2025 | 2024 | 2024
| £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets |  |  | - |  | 4,290
CURRENT ASSETS |  |  |  |  |
Stocks |  | - |  | 200 |
Debtors |  | 170,128 |  | 197,269 |
Cash at bank and in hand |  | 122,726 |  | 104,602 |
|  | 292,854 |  | 302,071 |
Creditors: amounts falling due within one year |  | (23,626) |  | (36,000) |
NET CURRENT ASSETS |  |  | 269,228 |  | 266,071
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 269,228 |  | 270,361
Creditors: amounts falling due after more than one year |  |  | - |  | (1,190)
NET ASSETS |  |  | 269,228 |  | 269,171
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 500 |  | 500
Capital redemption reserve |  |  | 500 |  | 500
Profit and loss account |  |  | 268,228 |  | 268,171
|  |  | 269,228 |  | 269,171
Page 1
LOCKYER TEXTILES LIMITED REGISTERED NUMBER: 00712231 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 January 2026.
A BERNSTEIN
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
LOCKYER TEXTILES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 1.2 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 1.3 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
LOCKYER TEXTILES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.5 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.9 | FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Page 4