Company Registration No. 02976231 (England and Wales)
David Lucas Limited
Unaudited accounts
for the year ended 31 October 2025
David Lucas Limited
Unaudited accounts
Contents
David Lucas Limited
Company Information
for the year ended 31 October 2025
Company Number
02976231 (England and Wales)
Registered Office
2 STATHAM COURT
STATHAM STREET
MACCLESFIELD
CHESHIRE
SK11 6XN
Accountants
Batesons Management Services Ltd
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
David Lucas Limited
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
7,040
12,998
Creditors: amounts falling due within one year
(11,922)
(13,498)
Net current liabilities
(223)
(57)
Total assets less current liabilities
261
512
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
69
304
Shareholders' funds
169
404
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 January 2026 and were signed on its behalf by
Mr D H Lucas
Director
Company Registration No. 02976231
David Lucas Limited
Notes to the Accounts
for the year ended 31 October 2025
David Lucas Limited is a private company, limited by shares, registered in England and Wales, registration number 02976231. The registered office is 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
David Lucas Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,216
6,842
7
Deferred taxation
2025
2024
Accelerated capital allowances
92
108
Provision at start of year
108
127
Credited to the profit and loss account
(16)
(19)
Provision at end of year
92
108
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
David Lucas Limited
Notes to the Accounts
for the year ended 31 October 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's Loan Account
443
30,142
25,926
4,659
10
Average number of employees
During the year the average number of employees was 0 (2024: 1).