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Company Registration No. 10718088 (England and Wales)
LUCID INVESTMENT GROUP LTD Unaudited accounts for the year ended 30 April 2026
LUCID INVESTMENT GROUP LTD Unaudited accounts Contents
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LUCID INVESTMENT GROUP LTD Company Information for the year ended 30 April 2026
Directors
Lee Merchant Lesley Merchant
Company Number
10718088 (England and Wales)
Registered Office
27 Registry Close Northwich Cheshire CW9 8UZ England
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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LUCID INVESTMENT GROUP LTD Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,303 
34,254 
Current assets
Cash at bank and in hand
808 
106,012 
Creditors: amounts falling due within one year
(86,318)
(134,630)
Net current liabilities
(85,510)
(28,618)
Net (liabilities)/assets
(31,207)
5,636 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(31,209)
5,634 
Shareholders' funds
(31,207)
5,636 
For the year ending 30 April 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 26 August 2026 and were signed on its behalf by
Lee Merchant Director Company Registration No. 10718088
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LUCID INVESTMENT GROUP LTD Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
LUCID INVESTMENT GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 10718088. The registered office is 27 Registry Close, Northwich, Cheshire, CW9 8UZ, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2025
61,070 
10,639 
71,709 
Additions
49,990 
- 
49,990 
At 30 April 2026
111,060 
10,639 
121,699 
Depreciation
At 1 May 2025
32,736 
4,719 
37,455 
Charge for the year
27,765 
2,176 
29,941 
At 30 April 2026
60,501 
6,895 
67,396 
Net book value
At 30 April 2026
50,559 
3,744 
54,303 
At 30 April 2025
28,334 
5,920 
34,254 
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LUCID INVESTMENT GROUP LTD Notes to the Accounts for the year ended 30 April 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
(105)
(418)
Loans from directors
86,124 
134,599 
Accruals
299 
449 
86,318 
134,630 
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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