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Registered number: 02613181
Lasercroft Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Harris Lacey and Swain
Lasercroft Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Lasercroft Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02613181

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 103,775 |  | 149,251
|  |  | 103,775 |  | 149,251
CURRENT ASSETS
Stocks | 5 | 27,889 |  | 21,540 |
Debtors | 6 | 329,130 |  | 305,260 |
Cash at bank and in hand |  | 33,651 |  | 70,183 |
|  | 390,670 |  | 396,983 |
Creditors: Amounts Falling Due Within One Year | 7 | (155,443 ) |  | (150,060 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 235,227 |  | 246,923
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 339,002 |  | 396,174
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,286 ) |  | (26,835 )
NET ASSETS |  |  | 320,716 |  | 366,005
CAPITAL AND RESERVES
Called up share capital | 9 |  | 97 |  | 97
Share premium account |  |  | 53,920 |  | 53,920
Capital redemption reserve |  |  | 2,993 |  | 2,993
Profit and Loss Account |  |  | 263,706 |  | 308,995
SHAREHOLDERS' FUNDS |  |  | 320,716 |  | 366,005

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Lasercroft Limited
Balance Sheet (continued)
As At 31 March 2026
For the 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.
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr James Carmichael Director
29/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Lasercroft Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Lasercroft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02613181 . The registered office is 9 Hedon Road, Kingston upon Hull, East Yorkshire, HU9 1LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.
The company provides flooring solutions to other organisations, these services are provided on a time and material basis or as a fixed price contract.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% and 20% on cost, straight line over 25 years
Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on cost and 20% on cost
Computer Equipment | 33% on cost and 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Lasercroft Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 11)
11 11
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 62,715 | 167,342 | 24,991 | 18,420 | 273,468
Additions | - | - | - | 679 | 679
Disposals | - | (61,225 ) | - | - | (61,225 )
As at 31 March 2026 | 62,715 | 106,117 | 24,991 | 19,099 | 212,922
Depreciation
As at 1 April 2025 | 29,772 | 79,126 | 4,745 | 10,574 | 124,217
Provided during the period | 8,321 | 25,242 | 5,182 | 2,631 | 41,376
Disposals | - | (56,446 ) | - | - | (56,446 )
As at 31 March 2026 | 38,093 | 47,922 | 9,927 | 13,205 | 109,147

...CONTINUED
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Lasercroft Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 24,622 | 58,195 | 15,064 | 5,894 | 103,775
As at 1 April 2025 | 32,943 | 88,216 | 20,246 | 7,846 | 149,251

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 17,972 |  | 17,966
Work in progress | 9,917 |  | 3,574
| 27,889 |  | 21,540

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 305,138 |  | 282,166
Other debtors | 23,992 |  | 23,094
| 329,130 |  | 305,260

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 69,763 |  | 54,088
Bank loans and overdrafts | 3,334 |  | 10,000
Other creditors | 40,902 |  | 50,474
Taxation and social security | 41,444 |  | 35,498
| 155,443 |  | 150,060

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,334

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 97 |  | 97

10. Related Party Transactions
During the year the company made sales of £10,181 (2025: £50,297) with expenditure of £22,868 (2025: £18,193) to Techcon Flooring Services Limited, a company in which Mr J. A. Carmichael is a director of.
At the balance sheet date there was a balance outstanding from Techcon Flooring Services Limited of £563 (2025: £4,278).
Also at the balance sheet date there was a loan awaiting repayment by Techcon Flooring Services Limited of £20,000 (2025: £20,000).
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