LKR Enterprises Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07712008

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,987		-
Tangible Assets	5		221,113		118,135

			227,100		118,135
CURRENT ASSETS
Stocks	6	492,472		454,976
Debtors	7	115,728		97,797
Cash at bank and in hand		445,801		496,874

		1,054,001		1,049,647
Creditors: Amounts Falling Due Within One Year	8	(606,490 )		(575,876 )

NET CURRENT ASSETS (LIABILITIES)			447,511		473,771

TOTAL ASSETS LESS CURRENT LIABILITIES			674,611		591,906

NET ASSETS			674,611		591,906

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			674,511		591,806

SHAREHOLDERS' FUNDS			674,611		591,906

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LKR Enterprises Limited

Balance Sheet (continued)

As At 31 March 2026

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lenny Tan

Director

15 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

LKR Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07712008 . The registered office is 34 West Street, Horsham, England, RH12 1PB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised at the point that the customer takes delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Franchise Licence and Training and Opening Support Fees are being written off in equal annual instalments over their estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10%, 12.5%, 14.29% & 20% straight line
Office equipment	20% straight line
Fixtures and fittings	20% straight line
Computer equipment	33.33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2.7. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.8. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

	2026	2025
Average number of employees, including directors, during the year	53	53

	53	53

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Franchise licence	Training and opening support fees	Total
	£	£	£
Cost
As at 1 April 2025	120,000	51,005	171,005
Additions	6,000	-	6,000

As at 31 March 2026	126,000	51,005	177,005

Amortisation
As at 1 April 2025	120,000	51,005	171,005
Provided during the period	13	-	13

As at 31 March 2026	120,013	51,005	171,018

Net Book Value
As at 31 March 2026	5,987	-	5,987

As at 1 April 2025	-	-	-

5. Tangible Assets

	Land & Property
	Leasehold	Office equipment	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	101,555	8,722	673,011	130,951	914,239
Additions	22,027	-	92,399	25,245	139,671

As at 31 March 2026	123,582	8,722	765,410	156,196	1,053,910

Depreciation
As at 1 April 2025	88,213	8,722	597,826	101,343	796,104
Provided during the period	2,124	-	18,942	15,627	36,693

As at 31 March 2026	90,337	8,722	616,768	116,970	832,797

Net Book Value
As at 31 March 2026	33,245	-	148,642	39,226	221,113

As at 1 April 2025	13,342	-	75,185	29,608	118,135

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LKR Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Finished goods	492,472	454,976

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	115,728	97,797

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	379,709	383,416
Other creditors	114,371	106,174
Taxation and social security	112,410	86,286

	606,490	575,876

9. Other Commitments

	2026	2025
	£	£
Not later than one year	447,953	551,502

	447,953	551,502

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