Company registration number 05380460 (England and Wales)
LECURO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
LECURO LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 4
LECURO LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,667
2,471
Current assets
Debtors
3,000
-
0
Cash at bank and in hand
181,816
170,919
184,816
170,919
Creditors: amounts falling due within one year
4
(30,528)
(31,707)
Net current assets
154,288
139,212
Net assets
161,955
141,683
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
161,954
141,682
Total equity
161,955
141,683

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 May 2026
Mr M A Coplen
Director
Company registration number 05380460 (England and Wales)
LECURO LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
1
127,978
127,979
Year ended 31 March 2025:
Profit and total comprehensive income
-
74,304
74,304
Dividends
-
(60,600)
(60,600)
Balance at 31 March 2025
1
141,682
141,683
Year ended 31 March 2026:
Profit and total comprehensive income
-
78,272
78,272
Dividends
-
(58,000)
(58,000)
Balance at 31 March 2026
1
161,954
161,955
LECURO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Lecuro Limited is a private company limited by shares incorporated in England and Wales. The registered office is 114 Risedale Road, BARROW-IN-FURNESS, LA13 9RB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

LECURO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
23,126
Additions
9,950
Disposals
(21,646)
At 31 March 2026
11,430
Depreciation and impairment
At 1 April 2025
20,655
Depreciation charged in the year
2,590
Eliminated in respect of disposals
(19,482)
At 31 March 2026
3,763
Carrying amount
At 31 March 2026
7,667
At 31 March 2025
2,471
4
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
21,245
22,003
Other taxation and social security
7,568
7,961
Other creditors
1,715
1,743
30,528
31,707
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