Lexxika Ltd


Directors	Bool, Nicola
	Bool, Thomas Martin


Company Secretary	Jennison, Claire


Registered Address	St Georges Works
	Colegate
	Norwich
	NR3 1DD


Registered Number	11374774 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		47,515		55,116
Investments	4		230,671		30,000
			278,186		85,116
Current assets
Debtors		269,837		203,058
Cash at bank and on hand		474,872		395,409
		744,709		598,467
Creditors amounts falling due within one year	5	(334,321)		(245,727)
Net current assets (liabilities)			410,388		352,740
Total assets less current liabilities			688,574		437,856
Creditors amounts falling due after one year	6		(14,918)		(54,030)
Net assets			673,656		383,826
Capital and reserves
Called up share capital			100		100
Profit and loss account			673,556		383,726
Shareholders' funds			673,656		383,826

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2026, and are signed on its behalf by:

Bool, Thomas Martin
Director
Registered Company No. 11374774

Lexxika Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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 rendering of services.

	Revenue from rendering of services
	Revenue from services is recognised when the relevant services have been provided. Where services are provided over a period spanning the reporting date, revenue is recognised by reference to the stage of completion at the reporting date, provided the outcome can be estimated reliably.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss and represents the amount of tax payable or recoverable in respect of the taxable profit or loss for the current or previous reporting periods. It is measured using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Where payments to HM Revenue and Customs exceed the liability, the recoverable amount is recognised as an asset.

Current taxation

Current tax is recognised in profit or loss and represents the amount of tax payable or recoverable in respect of the taxable profit or loss for the current or previous reporting periods. It is measured using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Where payments to HM Revenue and Customs exceed the liability, the recoverable amount is recognised as an asset.

	Tangible fixed assets and depreciation
	Property, plant and equipment is initially measured at cost and subsequently stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write off the cost of each asset, less its estimated residual value, over its expected useful economic life as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	15

	Investments
	Investments are initially recognised at cost and subsequently measured at cost less any impairment losses. Long-term loans classified as fixed asset investments are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment losses.

	Trade and other debtors
	Short-term trade and other debtors are initially measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	12		9

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	89,050	1,537	14,558	105,145
Additions	-	-	6,815	6,815
At 31 March 26	89,050	1,537	21,373	111,960
Depreciation and impairment
At 01 April 25	42,810	949	6,270	50,029
Charge for year	11,560	186	2,670	14,416
At 31 March 26	54,370	1,135	8,940	64,445
Net book value
At 31 March 26	34,680	402	12,433	47,515
At 31 March 25	46,240	588	8,288	55,116

4.	Fixed asset investments
	The company has advanced funds to Glarwood Properties Ltd, a company under common control. At 31 March 2026, the amount outstanding was £230,671. Interest is charged on the loan at 2.25%.

	Other investments¹	Other loans²	Total
	£	£	£
Cost or valuation
At 01 April 25	30,000	-	30,000
Additions	-	230,904	230,904
Disposals	(30,000)	(233)	(30,233)
At 31 March 26	-	230,671	230,671
Net book value
At 31 March 26	-	230,671	230,671
At 31 March 25	30,000	-	30,000

	Notes
	¹Other investments other than loans ²Other loans classified under investments

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	8,666	12,944
Bank borrowings and overdrafts	21,231	11,667
Taxation and social security	205,526	118,231
Accrued liabilities and deferred income	98,898	102,885
Total	334,321	245,727


	Trade and other creditors are initially measured at transaction price and subsequently measured at amortised cost using the effective interest method. Short-term creditors are measured at the undiscounted amount expected to be paid.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	14,918	54,030
Total	14,918	54,030


	Bank loans, vehicle finance and other long-term creditors are initially measured at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method.