REGISTERED NUMBER: 05031214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LOCKIE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P K Christian

R J Brown

G Downie

H M Smith

SECRETARY:

K J Brown

REGISTERED OFFICE:

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

REGISTERED NUMBER:

05031214 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Intangible assets

4

35,923

52,973

Tangible assets

5

207,786

220,750

243,709

273,723

CURRENT ASSETS

Stocks

186,157

224,056

Debtors

317,865

250,484

Cash at bank and in hand

108,018

20,969

612,040

495,509

CREDITORS

Amounts falling due within one year

164,146

230,355

NET CURRENT ASSETS

447,894

265,154

TOTAL ASSETS LESS CURRENT LIABILITIES

691,603

538,877

CREDITORS

Amounts falling due after more than one year

-

(4,644

)

ACCRUALS AND DEFERRED INCOME

(7,690

)

(8,920

)

NET ASSETS

683,913

525,313

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

682,913

524,313

683,913

525,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

H M Smith - Director

1.	STATUTORY INFORMATION

Lockie Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been amortised evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

163,610

Disposals

(3,420

)

At 30 September 2025

160,190

AMORTISATION

At 1 October 2024

110,637

Amortisation for year

15,055

Eliminated on disposal

(1,425

)

At 30 September 2025

124,267

NET BOOK VALUE

At 30 September 2025

35,923

At 30 September 2024

52,973

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

681,910

Additions

30,227

Disposals

(21,227

)

At 30 September 2025

690,910

DEPRECIATION

At 1 October 2024

461,160

Charge for year

31,354

Eliminated on disposal

(9,390

)

At 30 September 2025

483,124

NET BOOK VALUE

At 30 September 2025

207,786

At 30 September 2024

220,750

6.	SECURED DEBTS

The following secured debts are included within creditors:

30/9/25

30/9/24

£

£

Hire purchase contracts and finance leases

4,644

51,602

7.	RELATED PARTY DISCLOSURES

At the year end the following balances were owed from group companies and related parties:-

2025

2024

Adco Products Limited

£70,000

-

Lockie Group Limited

£40,500

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Woodpecker Limited.