Lindrick Construction Site Engineering - Accounts to registrar (filleted)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LINDRICK CONSTRUCTION SITE ENGINEERING

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

7

DIRECTORS:

Mr M Baines

Mr M W Canning

SECRETARY:

Ms T C Baines

REGISTERED OFFICE:

Claylands Cottage

Claylands Avenue

Worksop

Nottinghamshire

S81 7BE

REGISTERED NUMBER:

10911846 (England and Wales)

ACCOUNTANTS:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

FIXED ASSETS

Tangible assets

4

88,576

63,866

CURRENT ASSETS

Stocks

46,038

58,455

Debtors

5

635,544

572,165

Cash at bank

680,158

176,109

1,361,740

806,729

CREDITORS

Amounts falling due within one year

6

551,756

331,001

NET CURRENT ASSETS

809,984

475,728

TOTAL ASSETS LESS CURRENT LIABILITIES

898,560

539,594

CREDITORS

Amounts falling due after more than one year

7

(3,334

)

(23,334

)

PROVISIONS FOR LIABILITIES

(22,144

)

(15,967

)

NET ASSETS

873,082

500,293

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

872,982

500,193

873,082

500,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 27 August 2025 and were signed on its behalf by:

Mr M Baines - Director

1.	STATUTORY INFORMATION

Lindrick Construction Site Engineering 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.

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 21 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2024

15,235

1,845

85,250

102,330

Additions

10,510

2,481

44,700

57,691

Disposals

-

(26,239

)

(26,239

)

At 31 March 2025

25,745

4,326

103,711

133,782

DEPRECIATION

At 1 April 2024

3,674

516

34,274

38,464

Charge for year

2,903

284

20,660

23,847

Eliminated on disposal

-

(17,105

)

(17,105

)

At 31 March 2025

6,577

800

37,829

45,206

NET BOOK VALUE

At 31 March 2025

19,168

3,526

65,882

88,576

At 31 March 2024

11,561

1,329

50,976

63,866

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

15,767

Disposals

(15,767

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

8,007

Charge for year

1,940

Eliminated on disposal

(9,947

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

7,760

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

344,760

361,577

Amounts owed by associates

290,784

209,960

Other debtors

-

500

Prepayments

-

128

635,544

572,165

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

20,000

Hire purchase contracts

-

2,956

Trade creditors

96,946

157,024

Amounts owed to associates

56,856

42,520

Tax

181,751

33,554

Social security and other taxes

14,793

19,042

VAT

25,658

15,438

Other creditors

3,270

3,634

Directors' current accounts

20,000

-

Accruals and deferred income

132,482

36,833

551,756

331,001

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

3,334

20,000

Bank loans - 2-5 years

-

3,334

23,334

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

Hire purchase contracts

-

2,956

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 Lindrick Construction Site Engineering Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Lindrick Construction Site Engineering 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 Lindrick Construction Site Engineering Limited and state those matters that we have agreed to state to the Board of Directors of Lindrick Construction Site Engineering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lindrick Construction Site Engineering 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 Lindrick Construction Site Engineering Limited. You consider that Lindrick Construction Site Engineering 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 Lindrick Construction Site Engineering 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.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

Date: .............................................