Lorica Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04191159

Lorica Limited

Filleted Unaudited Financial Statements

30 November 2025

Lorica Limited

Financial Statements

Year ended 30 November 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

Lorica Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		2,145	2,085

Current assets

Debtors	7	72,941	40,188
Cash at bank and in hand		19,397	57,092
		--------	--------
		92,338	97,280

Creditors: amounts falling due within one year	8	58,291		53,885
		--------		--------
Net current assets			34,047	43,395
			--------	--------
Total assets less current liabilities			36,192	45,480

Provisions

Taxation including deferred tax	407	396
	--------	--------
Net assets	35,785	45,084
	--------	--------

Capital and reserves

Called up share capital	200	200
Profit and loss account	35,585	44,884
	--------	--------
Shareholders funds	35,785	45,084
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Lorica Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr A Hussey

Director

Company registration number: 04191159

Lorica Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Written off in full

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures, fittings and equipment	-	33% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	5,000
	------
Amortisation
At 1 December 2024 and 30 November 2025	5,000
	------
Carrying amount
At 30 November 2025	–
	------
At 30 November 2024	–
	------

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 December 2024	5,468	5,468
Additions	2,516	2,516
	------	------
At 30 November 2025	7,984	7,984
	------	------
Depreciation
At 1 December 2024	3,383	3,383
Charge for the year	2,456	2,456
	------	------
At 30 November 2025	5,839	5,839
	------	------
Carrying amount
At 30 November 2025	2,145	2,145
	------	------
At 30 November 2024	2,085	2,085
	------	------

7. Debtors

	2025	2024
	£	£
Trade debtors	72,941	39,495
Other debtors	–	693
	--------	--------
	72,941	40,188
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	32,865	24,627
Social security and other taxes	18,363	27,317
Other creditors	7,063	1,941
	--------	--------
	58,291	53,885
	--------	--------