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REGISTERED NUMBER: 07029108 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SEAN LOCK LIMITED

SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SEAN LOCK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2025







DIRECTOR: A N Giltsoff





REGISTERED OFFICE: 34-40 High Street
Wanstead
London
E11 2RJ





REGISTERED NUMBER: 07029108 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
Unit 4 Mulgrave Chambers
26-28 Mulgrave Road
Sutton
Surrey
SM2 6LE

SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

BALANCE SHEET
31 OCTOBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,641 2,247
Investment property 6 350,000 350,000
352,641 352,247

CURRENT ASSETS
Debtors 7 1,977,029 1,765,349
Investments 8 413,334 -
Cash at bank 240,338 835,761
2,630,701 2,601,110
CREDITORS
Amounts falling due within one year 9 105,491 95,037
NET CURRENT ASSETS 2,525,210 2,506,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,877,851

2,858,320

PROVISIONS FOR LIABILITIES 10 26,031 25,933
NET ASSETS 2,851,820 2,832,387

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 116,567 116,567
Retained earnings 2,735,153 2,715,720
SHAREHOLDERS' FUNDS 2,851,820 2,832,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 23 July 2026 and were signed by:





A N Giltsoff - Director


SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


1. STATUTORY INFORMATION

Sean Lock 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.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The director, having considered all the information available, is confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the director is satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

Revenue represents sale of services provided to the entertainment industry based on the performance date.

Other income is accounted for on an accruals basis.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009 has been fully amortised over its estimated useful life of 5 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

Investment property
Investment Properties are shown at fair value. Any aggregate surplus or deficit that arises from a change in fair value is recognised in the income statement, net of deferred tax. On an annual basis this surplus or deficit is transferred from retained profits into a separate, non-distributable reserve called the "Revaluation Reserve".

Financial instruments
The company has chosen to adopt Sections 11 and 12 of FRS102 in respect of financial instruments.

(i) Financial assets

Basic financial assets are initially recognised at transaction value and are subsequently carried at this value less any provision for impairment.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.

Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to and unrelated third party without imposing additional restrictions.


SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments
Investments held in managed portfolios are stated at their market value price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2024
and 31 October 2025 1,300,000
AMORTISATION
At 1 November 2024
and 31 October 2025 1,300,000
NET BOOK VALUE
At 31 October 2025 -
At 31 October 2024 -

SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025


5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 November 2024 27,608 5,331 32,939
Additions 1,770 - 1,770
Disposals - (2,535 ) (2,535 )
At 31 October 2025 29,378 2,796 32,174
DEPRECIATION
At 1 November 2024 27,025 3,667 30,692
Charge for year 444 932 1,376
Eliminated on disposal - (2,535 ) (2,535 )
At 31 October 2025 27,469 2,064 29,533
NET BOOK VALUE
At 31 October 2025 1,909 732 2,641
At 31 October 2024 583 1,664 2,247

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2024
and 31 October 2025 350,000
NET BOOK VALUE
At 31 October 2025 350,000
At 31 October 2024 350,000

The director confirms that the open market fair value for the property is £350,000 based on current market rates and rental marketability.

Fair value at 31 October 2025 is represented by:
£   
Valuation in 2015 111,938
Valuation in 2016 10,000
Valuation in 2018 20,000
Cost 208,062
350,000

7. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 411,603 267,935
Other debtors 319,624 251,612
731,227 519,547

Amounts falling due after more than one year:
Other debtors 1,245,802 1,245,802

Aggregate amounts 1,977,029 1,765,349

SEAN LOCK LIMITED (REGISTERED NUMBER: 07029108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025


8. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Portfolio investments 413,334 -

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 15,628 170
Taxation and social security 41,347 47,159
Other creditors 48,516 47,708
105,491 95,037

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 660 562
Property revaluation 25,371 25,371
26,031 25,933

Deferred
tax
£   
Balance at 1 November 2024 25,933
Provided during year 98
Balance at 31 October 2025 26,031

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 2024
£    £   
A N Giltsoff
Balance outstanding at start of year 204,945 187,951
Amounts advanced 136,033 76,994
Amounts repaid (110,000 ) (60,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 230,978 204,945

Interest was charged on the advances above of £6,638 (2024: £3,949).

12. RELATED PARTY DISCLOSURES

Included within debtors are amounts due of £1,533,500 (2024: £1,495,668) from a business in which the director has an interest. Interest is being charge on advances made to the business at 4%. Interest charged in the year was £49,832 (2024: £89,050).