IRIS Accounts Production v24.3.2.46 12895596 Board of Directors 1.10.23 30.9.24 30.9.24 true false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh128955962023-09-30128955962024-09-30128955962023-10-012024-09-30128955962022-09-30128955962022-10-012023-09-30128955962023-09-3012895596ns15:EnglandWales2023-10-012024-09-3012895596ns14:PoundSterling2023-10-012024-09-3012895596ns10:Director12023-10-012024-09-3012895596ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3012895596ns10:SmallEntities2023-10-012024-09-3012895596ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3012895596ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3012895596ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3012895596ns10:FullAccounts2023-10-012024-09-3012895596ns10:EntityHasNeverTraded2023-10-012024-09-3012895596ns10:OrdinaryShareClass12023-10-012024-09-3012895596ns10:Director22023-10-012024-09-3012895596ns10:RegisteredOffice2023-10-012024-09-3012895596ns5:CurrentFinancialInstruments2024-09-3012895596ns5:CurrentFinancialInstruments2023-09-3012895596ns5:ShareCapital2024-09-3012895596ns5:ShareCapital2023-09-3012895596ns5:RetainedEarningsAccumulatedLosses2024-09-3012895596ns5:RetainedEarningsAccumulatedLosses2023-09-3012895596ns5:CostValuation2023-09-3012895596ns5:Subsidiary12023-10-012024-09-30128955961ns5:Subsidiary12023-10-012024-09-3012895596ns5:Subsidiary12024-09-3012895596ns5:Subsidiary12023-09-3012895596ns5:Subsidiary12023-09-3012895596ns5:Subsidiary12022-10-012023-09-3012895596ns5:Subsidiary22023-10-012024-09-3012895596ns5:Subsidiary232023-10-012024-09-3012895596ns5:Subsidiary22024-09-3012895596ns5:Subsidiary22023-09-3012895596ns5:Subsidiary22022-10-012023-09-3012895596ns10:OrdinaryShareClass12024-09-3012895596ns5:RetainedEarningsAccumulatedLosses2023-09-3012895596ns5:RetainedEarningsAccumulatedLosses2023-10-012024-09-30128955961ns10:Director12023-09-30128955961ns10:Director12022-09-30128955961ns10:Director12023-10-012024-09-30128955961ns10:Director12022-10-012023-09-30128955961ns10:Director12024-09-30128955961ns10:Director12023-09-3012895596ns10:Director222023-09-3012895596ns10:Director222022-09-3012895596ns10:Director222023-10-012024-09-3012895596ns10:Director222022-10-012023-09-3012895596ns10:Director222024-09-3012895596ns10:Director222023-09-30
REGISTERED NUMBER: 12895596 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Lignin Enterprises Ltd

Lignin Enterprises Ltd (Registered number: 12895596)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lignin Enterprises Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr M W Evans
Mrs M S Evans





REGISTERED OFFICE: Corners
Howbourne Lane
Buxted
Uckfield
East Sussex
TN22 4QB





REGISTERED NUMBER: 12895596 (England and Wales)





ACCOUNTANTS: Always Accounting Limited
PO Box 242
Heathfied
East Sussex
TN21 1EN

Lignin Enterprises Ltd (Registered number: 12895596)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 143,304 143,304

CREDITORS
Amounts falling due within one year 5 95,301 144,799
NET CURRENT LIABILITIES (95,301 ) (144,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,003

(1,495

)

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 7 47,903 (1,595 )
SHAREHOLDERS' FUNDS 48,003 (1,495 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 6 March 2025 and were signed on its behalf by:





Mr M W Evans - Director


Lignin Enterprises Ltd (Registered number: 12895596)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Lignin Enterprises Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Lignin Enterprises Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 143,304
NET BOOK VALUE
At 30 September 2024 143,304
At 30 September 2023 143,304

Lignin Enterprises Ltd (Registered number: 12895596)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Uckfield Framing Company Ltd
Registered office: Unit 6 Riverside, Uckfield, East Sussex TN22 1QQ
Nature of business: Picture framing
%
Class of shares: holding
Ordinary 100.00
31.3.24 31.3.23
£    £   
Aggregate capital and reserves 71,897 108,348
Profit for the year 16,617 46,086

Honours and Awards Ltd
Registered office: Unit 6 Riverside, Uckfield, East Sussex, England, TN22 1QQ
Nature of business: Fabrication of bespoke military memorabilia
%
Class of shares: holding
Ordinary 100.00
31.3.24 31.3.23
£    £   
Aggregate capital and reserves 7,646 1,023
Profit for the year 8,096 923

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Directors' current accounts 94,814 144,338
Accrued expenses 487 461
95,301 144,799

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

7. RESERVES
Retained
earnings
£   

At 1 October 2023 (1,595 )
Profit for the year 49,498
At 30 September 2024 47,903

Lignin Enterprises Ltd (Registered number: 12895596)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Mr M W Evans
Balance outstanding at start of year (73,288 ) (73,058 )
Amounts advanced 25,000 -
Amounts repaid (238 ) (230 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (48,526 ) (73,288 )

Mrs M S Evans
Balance outstanding at start of year (71,050 ) (70,820 )
Amounts advanced 25,000 -
Amounts repaid (238 ) (230 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (46,288 ) (71,050 )