Luke Charsley Ltd

Luke Charsley Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	1,254
		1,254
Current assets
Debtors	4	74
Cash at bank and in hand		32,288
		32,362
Creditors: amount falling due within one year	5	(8,592)
Net current assets		23,770

Total assets less current liabilities		25,024
Creditors: amount falling due after more than one year	6	(526)
Provisions for liabilities	7	(264)
Net assets		24,234

Capital and reserves
Called up share capital		1
Profit and loss account		24,234
Shareholders' funds		24,235

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 07 July 2026 and were signed by:

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Luke Charsley
Director

Luke Charsley Ltd
Notes to the Financial Statements
For the Period 01 September 2025 to 31 March 2026

General Information

Luke Charsley Ltd is a private company, limited by shares, registered in England and Wales, registration number 16684284, registration address 82 Lake Road, Verwood, BH31 6BY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 September 2025	-	-
Additions	1,672	1,672
Disposals	-	-
At 31 March 2026	1,672	1,672
Depreciation
At 01 September 2025	-	-
Charge for period	418	418
On disposals	-	-
At 31 March 2026	418	418
Net book values
Closing balance as at 31 March 2026	1,254	1,254
Opening balance as at 01 September 2025	-	-

Debtors: amounts falling due within one year

	2026 £
Prepayments & Accrued Income	74
	74

Creditors: amount falling due within one year

	2026 £
Trade Creditors	225
Corporation Tax	8,367
	8,592

Creditors: amount falling due after more than one year

	2026 £
Directors' Loan Accounts	526
	526

Provisions for liabilities

	2026 £
Deferred Tax	264
	264


Registered Number: 16684284
England and Wales
LUKE CHARSLEY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2025 End date: 31 March 2026