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Registration number: 09578118

Luke Flint Building Services Limited
Unaudited Financial Statements
for the Year Ended 31 May 2025

Luke Flint Building Services Limited

(Registration number: 09578118)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 1,980 | 3,378
Current assets |  |  |
Stocks |  | 3,000 | 3,000
Debtors | 4 | 18,282 | 12,911
Cash at bank and in hand |  | 57 | 184
|  | 21,339 | 16,095
Creditors: Amounts falling due within one year | 5 | (6,425) | (6,362)
Net current assets |  | 14,914 | 9,733
Net assets |  | 16,894 | 13,111
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 16,893 | 13,110
Shareholders' funds |  | 16,894 | 13,111

For the financial year ending 31 May 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 16 February 2026

.........................................

Mr L Flint
Director

Luke Flint Building Services Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

1 | Accounting policies

Statutory information

Luke Flint Building Services Limited is a private company, limited by shares, domiciled in England and Wales, company number 09578118. The registered office is at 122 Northern Avenue, Sheffield, S2 2EH.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company. Revenue is recognised at the point of service delivery to customers.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimed useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% straight line basis

Luke Flint Building Services Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

1 | Accounting policies (continued)

Stocks

Stock is valued at the lower of cost and net realiseable value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3 | Tangible assets

| Motor vehicles £
Cost
At 1 June 2024 | 6,989
At 31 May 2025 | 6,989
Depreciation
At 1 June 2024 | 3,611
Charge for the year | 1,398
At 31 May 2025 | 5,009
Carrying amount
At 31 May 2025 | 1,980
At 31 May 2024 | 3,378

Luke Flint Building Services Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,808 | 2,958
Other debtors | 14,474 | 9,953
| 18,282 | 12,911

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 3,551 | 1,988
Other creditors | 1,614 | 3,114
Accruals | 1,260 | 1,260
| 6,425 | 6,362

6 | Related party transactions

During the year the director had an interest free loan account with the company. At the year end the amount owed to the company was £14,474 (2024: £9,953).