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REGISTERED NUMBER: 02709961 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Lindum Fire Services Limited

Lindum Fire Services Limited (Registered number: 02709961)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Lindum Fire Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S Barnes
T A Brookes





REGISTERED OFFICE: 18 Crofton Drive
Lincoln
LN3 4NR





REGISTERED NUMBER: 02709961 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Lindum Fire Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lindum Fire Services Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lindum Fire Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lindum Fire Services Limited and state those matters that we have agreed to state to the Board of Directors of Lindum Fire Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lindum Fire Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lindum Fire Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lindum Fire Services Limited. You consider that Lindum Fire Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lindum Fire Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


7 October 2024

Lindum Fire Services Limited (Registered number: 02709961)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 125,561 143,919

CURRENT ASSETS
Stocks 31,227 64,636
Debtors 5 122,353 120,150
Cash at bank and in hand 59,618 54,991
213,198 239,777
CREDITORS
Amounts falling due within one year 6 143,424 151,774
NET CURRENT ASSETS 69,774 88,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

195,335

231,922

CREDITORS
Amounts falling due after more than one
year

7

(25,612

)

(73,265

)

PROVISIONS FOR LIABILITIES (21,179 ) (24,569 )
NET ASSETS 148,544 134,088

CAPITAL AND RESERVES
Called up share capital 10 75 75
Capital redemption reserve 25 25
Retained earnings 148,444 133,988
SHAREHOLDERS' FUNDS 148,544 134,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2024 and were signed on its behalf by:





T A Brookes - Director


Lindum Fire Services Limited (Registered number: 02709961)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Lindum Fire Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Lindum Fire Services Limited (Registered number: 02709961)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2023 16,749 28,190 2,340
Additions - 1,379 8,780
At 31 March 2024 16,749 29,569 11,120
DEPRECIATION
At 1 April 2023 5,025 17,151 1,361
Charge for year 1,674 1,863 2,436
At 31 March 2024 6,699 19,014 3,797
NET BOOK VALUE
At 31 March 2024 10,050 10,555 7,323
At 31 March 2023 11,724 11,039 979

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 229,124 23,812 300,215
Additions 10,000 - 20,159
At 31 March 2024 239,124 23,812 320,374
DEPRECIATION
At 1 April 2023 114,550 18,209 156,296
Charge for year 31,143 1,401 38,517
At 31 March 2024 145,693 19,610 194,813
NET BOOK VALUE
At 31 March 2024 93,431 4,202 125,561
At 31 March 2023 114,574 5,603 143,919

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 110,637 111,383
Other debtors 11,716 8,767
122,353 120,150

Lindum Fire Services Limited (Registered number: 02709961)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 28,364 30,802
Hire purchase contracts (see note 8) 17,740 28,191
Trade creditors 27,683 26,004
Taxation and social security 49,203 44,944
Other creditors 20,434 21,833
143,424 151,774

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 2,083 31,996
Hire purchase contracts (see note 8) 23,529 41,269
25,612 73,265

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 17,740 28,191
Between one and five years 23,529 41,269
41,269 69,460

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 30,447 62,490
Hire purchase contracts 41,269 69,460
71,716 131,950

The bank loan is secured against a property owned by a director of the company.

The hire purchase is secured against the asset to which it relates.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
75 Ordinary £1 75 75

11. RELATED PARTY DISCLOSURES

Included in the financial statements are balances receivable from companies under common control totalling £3,506 (2023: £3,467). No interest is charged and these are repayable on demand.