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Registered Number: 08024591
England & Northern Ireland
LOCKING STUMPS LIMITED
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Locking Stumps Limited Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

Locking Stumps Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 24,050 |  | 24,700
Tangible fixed assets | 4 | 34,752 |  | 38,227
|  | 58,802 |  | 62,927
Current assets |  |  |
Stocks |  | 12,713 |  | 15,406
Debtors |  | 8,142 |  | 1,795
Cash at bank and in hand |  | 62,089 |  | 75,520
|  | 82,944 |  | 92,721
Creditors: amount falling due within one year |  | (20,082) |  | (39,263)
Net current assets |  | 62,862 |  | 53,458
Total assets less current liabilities |  | 121,664 |  | 116,385
Creditors: amount falling due after more than one year |  | (6,157) |  | (8,474)
Provisions for liabilities |  | (1,435) |  | (1,859)
Net assets |  | 114,072 |  | 106,052
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 113,972 |  | 105,952
Shareholders' funds |  | 114,072 |  | 106,052
For the year ended 30 April 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 27 January 2026 and were signed on its behalf by:
------------------------------- Mrs Balbir Kaur Dhillon Director
1

Locking Stumps Limited Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Locking Stumps Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 08024591, registration address 19a Chorley Old Road, Bolton, BL1 3AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 20% Straight Line
Fixtures and Fittings | 10% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 7).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 May 2024 | 32,500 |  | 32,500
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 32,500 |  | 32,500
Amortisation
At 01 May 2024 | 7,800 |  | 7,800
Charge for year | 650 |  | 650
On disposals | - |  | -
At 30 April 2025 | 8,450 |  | 8,450
Net book values
At 30 April 2025 | 24,050 |  | 24,050
At 30 April 2024 | 24,700 |  | 24,700
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 8,280 |  | 50,898 |  | 23,794 |  | 82,972
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 30 April 2025 | 8,280 |  | 50,898 |  | 23,794 |  | 82,972
Depreciation
At 01 May 2024 | 4,968 |  | 39,777 |  | - |  | 44,745
Charge for year | 1,656 |  | 1,819 |  | - |  | 3,475
On disposals | - |  | - |  | - |  | -
At 30 April 2025 | 6,624 |  | 41,596 |  | - |  | 48,220
Net book values
Closing balance as at 30 April 2025 | 1,656 |  | 9,302 |  | 23,794 |  | 34,752
Opening balance as at 01 May 2024 | 3,312 |  | 11,121 |  | 23,794 |  | 38,227
5. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2