Lyndhurst CHS Holdings Limited 09893316 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is that of a holding company Digita Accounts Production Advanced 6.30.9574.0 true false false 09893316 2023-09-01 2024-08-31 09893316 2024-08-31 09893316 bus:OrdinaryShareClass1 2024-08-31 09893316 bus:OrdinaryShareClass2 2024-08-31 09893316 bus:OrdinaryShareClass3 2024-08-31 09893316 core:RetainedEarningsAccumulatedLosses 2024-08-31 09893316 core:RevaluationReserve 2024-08-31 09893316 core:ShareCapital 2024-08-31 09893316 core:CurrentFinancialInstruments 2024-08-31 09893316 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09893316 core:CostValuation 2024-08-31 09893316 bus:SmallEntities 2023-09-01 2024-08-31 09893316 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09893316 bus:FilletedAccounts 2023-09-01 2024-08-31 09893316 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09893316 bus:Director2 2023-09-01 2024-08-31 09893316 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09893316 bus:OrdinaryShareClass2 2023-09-01 2024-08-31 09893316 bus:OrdinaryShareClass3 2023-09-01 2024-08-31 09893316 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09893316 core:Subsidiary1 2023-09-01 2024-08-31 09893316 core:Subsidiary1 1 2023-09-01 2024-08-31 09893316 core:Subsidiary1 countries:England 2023-09-01 2024-08-31 09893316 countries:AllCountries 2023-09-01 2024-08-31 09893316 2023-08-31 09893316 core:CostValuation 2023-08-31 09893316 2022-09-01 2023-08-31 09893316 2023-08-31 09893316 bus:OrdinaryShareClass1 2023-08-31 09893316 bus:OrdinaryShareClass2 2023-08-31 09893316 bus:OrdinaryShareClass3 2023-08-31 09893316 core:RetainedEarningsAccumulatedLosses 2023-08-31 09893316 core:RevaluationReserve 2023-08-31 09893316 core:ShareCapital 2023-08-31 09893316 core:CurrentFinancialInstruments 2023-08-31 09893316 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 09893316 core:Subsidiary1 1 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09893316

Lyndhurst CHS Holdings Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024

 

Lyndhurst CHS Holdings Limited

(Registration number: 09893316)

Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Investment properties

3

450,000

425,000

Investments

4

100

100

 

450,100

425,100

Current assets

 

Debtors

5

175,152

-

Cash at bank and in hand

 

1,571,757

1,316,519

 

1,746,909

1,316,519

Creditors: Amounts falling due within one year

6

(322,068)

(305,707)

Net current assets

 

1,424,841

1,010,812

Net assets

 

1,874,941

1,435,912

Capital and reserves

 

Called up share capital

7

100

100

Revaluation reserve

25,000

-

Retained earnings

1,849,841

1,435,812

Shareholders' funds

 

1,874,941

1,435,912

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 17 October 2024 and signed on its behalf by:
 

.........................................

Mr R L Oliver

Director

 

Lyndhurst CHS Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

Accounting policies

Statutory information

Lyndhurst CHS Holdings Limited is a private company, limited by shares, domiciled in England and Wales, company number 09893316. The registered office is at Unit 2 Century Business Park East, Dearne Lane, Manvers, Rotherham, S63 5DP.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises rents received or receivable, which is recognised on a straight line basis over the lease term.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Investment properties

Investment properties are carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


 

Lyndhurst CHS Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

1

Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of income and retained earnings.

2

Staff numbers

The average number of persons employed by the company during the year, was 0 (2023 - 0).

3

Investment properties

2024
£

Valuation

At 1 September 2023

425,000

Fair value adjustments

25,000

At 31 August 2024

450,000

The investment properties were revalued on 31 August 2024 by the directors who are internal to the company. The basis of this revaluation was existing use basis. This class of assets has a current value of £450,000 (2023 - £425,000) and a carrying amount at historical cost of £465,047 (2023 - £465,047).

 

Lyndhurst CHS Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

4

Investments

Subsidiaries

£

Cost

At 1 September 2023

100

At 31 August 2024

100

Carrying amount

At 31 August 2024

100

At 31 August 2023

100

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

Lyndhurst Cooling & Heating Services Limited

England

Ordinary

100%

100%

Subsidiary undertakings

Lyndhurst Cooling & Heating Services Limited

The principal activity of Lyndhurst Cooling & Heating Services Limited is the provision of cooling and heating services.

5

Debtors

2024
£

2023
£

Other debtors

175,152

-

 

Lyndhurst CHS Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

6

Creditors

2024
£

2023
£

Due within one year

Amounts owed to group undertakings

305,307

301,807

Taxation and social security

12,861

-

Accruals and deferred income

900

900

Other creditors

3,000

3,000

322,068

305,707

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary A shares of £1 each

51

51

51

51

Ordinary B shares of £1 each

48

48

48

48

Ordinary C shares of £1 each

1

1

1

1

100

100

100

100

8

Related party transactions

During the year the directors had an interest free loan with the company. At the balance sheet date the amount owed to the company was £175,152 (2023: nil).