Registration number: 07569665

Lockie Consultants (UK) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Lockie Consultants (UK) Limited

(Registration number: 07569665)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	383	433
Tangible assets	5	3,234	4,527
		3,617	4,960
Current assets
Debtors	6	64,238	65,919
Cash at bank and in hand		87,615	64,508
		151,853	130,427
Creditors: Amounts falling due within one year	7	(9,310)	(11,256)
Net current assets		142,543	119,171
Net assets		146,160	124,131
Capital and reserves
Called up share capital		2	2
Retained earnings		146,158	124,129
Shareholders' funds		146,160	124,131

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:
 

......................................... J R Lockie Director

Lockie Consultants (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of financial services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Lockie Consultants (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Asset class	Depreciation method and rate
Office Equipment	33% reducing balance basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks	10% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Lockie Consultants (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Trademarks £	Total £
Cost or valuation
At 1 April 2025	500	500
At 31 March 2026	500	500
Amortisation
At 1 April 2025	67	67
Amortisation charge	50	50
At 31 March 2026	117	117
Carrying amount
At 31 March 2026	383	383
At 31 March 2025	433	433

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2025	8,694	8,694
Additions	270	270
At 31 March 2026	8,964	8,964
Depreciation
At 1 April 2025	4,167	4,167
Charge for the year	1,563	1,563
At 31 March 2026	5,730	5,730
Carrying amount
At 31 March 2026	3,234	3,234
At 31 March 2025	4,527	4,527

Lockie Consultants (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		-	1,022
Amounts owed by related parties	8	63,447	63,447
Prepayments		791	1,450
		64,238	65,919

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,700	319
Taxation and social security	6,865	8,803
Other creditors	745	2,134
	9,310	11,256