Registration number: 03035590

Lockside Software Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Lockside Software Limited

(Registration number: 03035590)
Balance Sheet as at 31 March 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	-	21,636
Current assets
Debtors	5	15,271	15,725
Cash at bank and in hand		47,723	27,804
		62,994	43,529
Creditors: Amounts falling due within one year	6	(15,201)	(23,201)
Net current assets		47,793	20,328
Net assets		47,793	41,964
Capital and reserves
Called up share capital		100	100
Retained earnings		47,693	41,864
Shareholders' funds		47,793	41,964

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

......................................... Mr PJ Ritchie Director

Lockside Software Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road
Dorcan
Swindon
Wiltshire
SN3 5HY
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lockside Software Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% straight line basis
Vehicles	25% straight line basis
Plant and machinery	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Lockside Software Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	2,364	4,602	25,750	32,716
Additions	-	3,590	-	3,590
Disposals	(2,364)	(8,192)	(25,750)	(36,306)
At 31 March 2026	-	-	-	-
Depreciation
At 1 January 2025	2,364	2,278	6,438	11,080
Charge for the period	-	1,979	8,047	10,026
Eliminated on disposal	(2,364)	(4,257)	(14,485)	(21,106)
At 31 March 2026	-	-	-	-
Carrying amount
At 31 March 2026	-	-	-	-
At 31 December 2024	-	2,324	19,312	21,636

5

Debtors

Current	2026 £	2024 £
Trade debtors	15,271	15,725
	15,271	15,725

Lockside Software Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Trade creditors	4,152	1,614
Taxation and social security	10,353	10,334
Other creditors	696	11,253
	15,201	23,201