Luke Edkins Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09327442

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		95,393		94,509

			95,393		94,509
CURRENT ASSETS
Debtors	6	129,101		141,827
Cash at bank and in hand		306,534		329,036

		435,635		470,863
Creditors: Amounts Falling Due Within One Year	7	(96,065 )		(102,749 )

NET CURRENT ASSETS (LIABILITIES)			339,570		368,114

TOTAL ASSETS LESS CURRENT LIABILITIES			434,963		462,623

Creditors: Amounts Falling Due After More Than One Year	8		(10,972 )		-

NET ASSETS			423,991		462,623

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			423,891		462,523

SHAREHOLDERS' FUNDS			423,991		462,623

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Luke Edkins Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L Edkins

Director

24 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Luke Edkins Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09327442 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA. The company's principal activity continues to be that of civil engineering.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Luke Edkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	10,000

As at 31 December 2025	10,000

Amortisation
As at 1 January 2025	10,000

As at 31 December 2025	10,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	162,739	166,917	329,656
Additions	-	51,431	51,431
Disposals	(78,450 )	(60,921 )	(139,371 )

As at 31 December 2025	84,289	157,427	241,716

...CONTINUED

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Luke Edkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	125,823	109,324	235,147
Provided during the period	5,528	26,271	31,799
Disposals	(63,648 )	(56,975 )	(120,623 )

As at 31 December 2025	67,703	78,620	146,323

Net Book Value
As at 31 December 2025	16,586	78,807	95,393

As at 1 January 2025	36,916	57,593	94,509

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	92,201	107,955
Other debtors	36,900	33,872

	129,101	141,827

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	17,156	-
Other creditors	5,590	5,988
Taxation and social security	73,319	96,761

	96,065	102,749

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,972	-

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Luke Edkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,156	-
Later than one year and not later than five years	10,972	-

	28,128	-

	28,128	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included in other creditors due within one year are loans from the director, Mr L Edkins amounting to £55 (2024 - £454)

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