REGISTERED NUMBER: 10807289 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

LUKE HUMPHRIES DART PROMOTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Humphries

REGISTERED OFFICE:

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

REGISTERED NUMBER:

10807289 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Tangible assets

4

1,448

683

Investments

5

212,896

213,369

214,344

214,052

CURRENT ASSETS

Debtors

6

494,372

133,428

Cash at bank

2,019,765

1,395,381

2,514,137

1,528,809

CREDITORS

Amounts falling due within one year

7

560,362

475,698

NET CURRENT ASSETS

1,953,775

1,053,111

TOTAL ASSETS LESS CURRENT LIABILITIES

2,168,119

1,267,163

PROVISIONS FOR LIABILITIES

6,624

6,071

NET ASSETS

2,161,495

1,261,092

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

18,787

17,700

Retained earnings

2,142,608

1,243,292

SHAREHOLDERS' FUNDS

2,161,495

1,261,092

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

L Humphries - Director

1.	STATUTORY INFORMATION

Luke Humphries Dart Promotions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on cost

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and debt instruments are measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

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.

Debtors

Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Investment assets

Investment assets are held at fair value. Any gain or loss arising from changes in fair value is recognised in profit and loss. Deferred tax is provided for against the fair value movements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

5,845

Additions

1,682

At 30 June 2025

7,527

DEPRECIATION

At 1 July 2024

5,162

Charge for year

917

At 30 June 2025

6,079

NET BOOK VALUE

At 30 June 2025

1,448

At 30 June 2024

683

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2024

213,369

Additions

35,189

Disposals

(37,111

)

Revaluations

1,449

At 30 June 2025

212,896

NET BOOK VALUE

At 30 June 2025

212,896

At 30 June 2024

213,369

Cost or valuation at 30 June 2025 is represented by:

Other

investments

£

Valuation in 2023

(231

)

Valuation in 2024

23,830

Valuation in 2025

1,449

Cost

187,848

212,896

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

121,431

96,175

Other debtors

372,941

37,253

494,372

133,428

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

42,410

138,920

Taxation and social security

434,670

318,236

Other creditors

83,282

18,542

560,362

475,698

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £167,342 (2024 - £38,192) were paid to the director .

At the year end, there was an amount owed to the company of £371,257 (2024 - £nil) by an associated company. This amount is interest free and repayable on demand.

At the year end the director was owed £5,915 (2024 - £16,317). This loan is unsecured, interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L Humphries.