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MARK LOUCAS LIMITED

Registered Number
06407176
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

MARK LOUCAS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Liam Henfrey

Registered Address | 3rd Floor 70 Gracechurch Street
| London
| EC3V 0HR

Registered Number | 06407176 (England and Wales)

MARK LOUCAS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,259 |  |  |  | 12,345
|  |  |  | 9,259 |  |  |  | 12,345
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,237,082 |  |  |  | 1,763,532 |  |
Cash at bank and on hand |  | 218,214 |  |  |  | 292,924 |  |
|  | 2,455,296 |  |  |  | 2,056,456 |  |
Creditors amounts falling due within one year | 5 | (972,295) |  |  |  | (818,894) |  |
Net current assets (liabilities) |  |  |  | 1,483,001 |  |  |  | 1,237,562
Total assets less current liabilities |  |  |  | 1,492,260 |  |  |  | 1,249,907
Net assets |  |  |  | 1,492,260 |  |  |  | 1,249,907
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 1,492,160 |  |  |  | 1,249,807
Shareholders' funds |  |  |  | 1,492,260 |  |  |  | 1,249,907

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:
Liam Henfrey Director Registered Company No. 06407176

MARK LOUCAS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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 rendering of services. Turnover from the rendering of services is recognized 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

| Finance leases and hire purchase contracts
--- | ---
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 51,005 |  | 49,515 |  | 100,520
| At 31 March 26 | 51,005 |  | 49,515 |  | 100,520
| Depreciation and impairment
| At 01 April 25 | 48,607 |  | 39,568 |  | 88,175
| Charge for year | 599 |  | 2,487 |  | 3,086
| At 31 March 26 | 49,206 |  | 42,055 |  | 91,261
| Net book value
| At 31 March 26 | 1,799 |  | 7,460 |  | 9,259
| At 31 March 25 | 2,398 |  | 9,947 |  | 12,345

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 881,407 |  | 659,839
| Amounts owed by group undertakings | 1,250,250 |  | 1,023,650
| Other debtors | 105,425 |  | 80,043
| Total | 2,237,082 |  | 1,763,532

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 401,780 |  | 318,763
| Bank borrowings and overdrafts | 181,889 |  | 92,454
| Taxation and social security | 156,149 |  | 178,793
| Other creditors | 232,477 |  | 228,884
| Total | 972,295 |  | 818,894