Company No: 15452230 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Luke Steven Rodgers

REGISTERED OFFICE	Office 207
	Unit 5 399-405 Oxford Street
	Mayfair
	W1C 2BU
	United Kingdom

COMPANY NUMBER

15452230 (England and Wales)

ACCOUNTANT	Jones & Co of York Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors	3	35,214		42,298
Cash at bank and in hand	4	39,811		10,353
		75,025		52,651
Creditors: amounts falling due within one year	5	( 29,933)		( 14,976)
Net current assets		45,092		37,675
Total assets less current liabilities		45,092		37,675
Net assets		45,092		37,675
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		45,091		37,674
Total shareholder's funds		45,092		37,675

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Luke Speaks Ltd (registered number: 15452230) were approved and authorised for issue by the Director on 06 March 2026. They were signed on its behalf by:

Luke Steven Rodgers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Luke Speaks Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 207, Unit 5 399-405 Oxford Street, Mayfair, W1C 2BU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2025		2024
	£		£
Trade debtors	10,334		9,442
Other debtors	24,880		32,856
	35,214		42,298

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	39,811		10,353

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	20,001		14,366
Other creditors	9,932		610
	29,933		14,976

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

7. Related party transactions

Transactions with the entity's director

Advances

An advance for Director's Loan Account was made to the director on 31 December 2025 for £23,960 (at interest rate of 2.25%). £0 has been repaid, £0 has been written off, and £0 has been waived.