Lauresco Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06282619

		31 March 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		394,530		410,268

			394,530		410,268
CURRENT ASSETS
Debtors	5	161,160		161,058
Cash at bank and in hand		453		8,024

		161,613		169,082
Creditors: Amounts Falling Due Within One Year	6	(97,469 )		(75,230 )

NET CURRENT ASSETS (LIABILITIES)			64,144		93,852

TOTAL ASSETS LESS CURRENT LIABILITIES			458,674		504,120

Creditors: Amounts Falling Due After More Than One Year	7		(265,535 )		(294,591 )

NET ASSETS			193,139		209,529

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			193,137		209,527

SHAREHOLDERS' FUNDS			193,139		209,529

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Lauresco Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Carl Scott

Director

05/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Lauresco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06282619 . The registered office is Woodfarm Business Centre, Stonham Road, Crowfield, Suffolk, IP6 9TH.

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. Going Concern Disclosure

The director has carried out an assessment to ascertain that the company is a going concern. This has included looking at the expected trading performance of the business, the expected cash flows and the availablity of finance. Although the June 2024 results showed a loss, the company has made aprofit in June 2025 and profits are expencted in future years. The director continues to maximise income with active marketing and closely monitors costs.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	Straight line over 50 & 25 years
Plant & Machinery	Straight line over 10 & 5 years
Fixtures & Fittings	Straight line over 3 years
Computer Equipment	Straight line over 3 years

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Lauresco Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2025	474,796	174,823	5,255	8,132	663,006
Additions	-	-	-	117	117

As at 31 March 2026	474,796	174,823	5,255	8,249	663,123

Depreciation
As at 1 July 2025	97,298	142,950	5,255	7,235	252,738
Provided during the period	9,462	5,996	-	397	15,855

As at 31 March 2026	106,760	148,946	5,255	7,632	268,593

Net Book Value
As at 31 March 2026	368,036	25,877	-	617	394,530

As at 1 July 2025	377,498	31,873	-	897	410,268

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Lauresco Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 March 2026

5. Debtors

	31 March 2026	30 June 2025
	£	£
Due within one year
Trade debtors	2,818	4,011
Other debtors	158,342	157,047

	161,160	161,058

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 June 2025
	£	£
Trade creditors	32,850	12,621
Bank loans and overdrafts	33,841	21,844
Other creditors	2,985	5,784
Taxation and social security	27,793	34,981

	97,469	75,230

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	30 June 2025
	£	£
Bank loans	161,072	187,896
Other creditors	104,463	106,695

	265,535	294,591

8. Share Capital

	31 March 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Carl Scott	92,719	28,553	(48,119 )	-	73,154

The above loan is unsecured and repayable on demand. Interest has been charged on this loan at the HMRC approvaed rate.

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