REGISTERED NUMBER: 15556040 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

LOOK-AS LTD

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

6

DIRECTOR:

Mr L Kruczkowski

REGISTERED OFFICE:

15 Hobbs Drive

Manchester

M22 1WS

REGISTERED NUMBER:

15556040 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of plastering, painting, plumbing and electrical installation.

DIRECTOR

Mr L Kruczkowski held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr L Kruczkowski - Director

25 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Look-As Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Look-As Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Look-As Ltd and state those matters that we have agreed to state to the director of Look-As Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Look-As Ltd and its director for our work or for this report.

It is your duty to ensure that Look-As Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Look-As Ltd. You consider that Look-As Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Look-As Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

25 August 2026

TURNOVER

94,222

170,752

Cost of sales

(53,046

)

(125,776

)

GROSS PROFIT

41,176

44,976

Administrative expenses

(38,285

)

(28,125

)

OPERATING PROFIT

4

2,891

16,851

Interest receivable and similar income

68

-

PROFIT BEFORE TAXATION

2,959

16,851

Tax on profit

(32

)

(3,035

)

PROFIT FOR THE FINANCIAL YEAR

2,927

13,816

FIXED ASSETS

Tangible assets

5

2,802

-

CURRENT ASSETS

Debtors

6

2,903

-

Cash at bank

694

3,961

3,597

3,961

CREDITORS

Amounts falling due within one year

7

6,046

3,035

NET CURRENT (LIABILITIES)/ASSETS

(2,449

)

926

TOTAL ASSETS LESS CURRENT LIABILITIES

353

926

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

253

826

SHAREHOLDERS' FUNDS

353

926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mr L Kruczkowski - Director

1.	STATUTORY INFORMATION

Look-As Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% straight line

Computer equipment

-

25% straight line

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

12.3.24

Year ended

to

31.3.26

31.3.25

£

£

Depreciation - owned assets

787

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

Additions

3,000

589

3,589

At 31 March 2026

3,000

589

3,589

DEPRECIATION

Charge for year

750

37

787

At 31 March 2026

750

37

787

NET BOOK VALUE

At 31 March 2026

2,250

552

2,802

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

VAT

2,903

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

32

3,035

Social security and other taxes

380

-

Directors' loan accounts

3,654

-

Accruals and deferred income

1,980

-

6,046

3,035

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100