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Company Registration No. 07554637 (England and Wales)
Lokter Ltd Unaudited accounts for the year ended 31 March 2026
Lokter Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lokter Ltd Company Information for the year ended 31 March 2026
Directors
Elena De Las Heras Sordo Yuin Chung Lok
Secretary
Elena De Las Heras
Company Number
07554637 (England and Wales)
Registered Office
Flat 10 Luma Apartments Central Way London London NW10 7FN England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Lokter Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
23,867
68,890
Cash at bank and in hand
-
3,039
23,867
71,929
Creditors: amounts falling due within one year
5
(14,756)
(32,071)
Net current assets
9,111
39,858
Net assets
9,111
39,858
Capital and reserves
Called up share capital
2
2
Profit and loss account
9,109
39,856
Shareholders' funds
9,111
39,858
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 directors acknowledge their 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 of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Yuin Chung Lok Director Company Registration No. 07554637
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Lokter Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Lokter Ltd is a private company, limited by shares, registered in England and Wales, registration number 07554637. The registered office is Flat 10, Luma Apartments, Central Way, London, London, NW10 7FN, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
23,867
68,890
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
1,688
-
Taxes and social security
11,268
31,351
Accruals
1,800
720
14,756
32,071
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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