REGISTERED NUMBER: 02709961 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Lindum Fire Services Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

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

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 2025 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

3 September 2025

FIXED ASSETS

Tangible assets

4

143,074

125,561

CURRENT ASSETS

Stocks

29,000

31,227

Debtors

5

137,467

122,353

Cash at bank and in hand

54,823

59,618

221,290

213,198

CREDITORS

Amounts falling due within one year

6

153,188

143,424

NET CURRENT ASSETS

68,102

69,774

TOTAL ASSETS LESS CURRENT LIABILITIES

211,176

195,335

CREDITORS

Amounts falling due after more than one year

7

(27,423

)

(25,612

)

PROVISIONS FOR LIABILITIES

(33,540

)

(21,179

)

NET ASSETS

150,213

148,544

CAPITAL AND RESERVES

Called up share capital

10

75

75

Capital redemption reserve

25

25

Retained earnings

150,113

148,444

SHAREHOLDERS' FUNDS

150,213

148,544

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 3 September 2025 and were signed on its behalf by:

T A Brookes - Director

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.

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 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2024

16,749

29,569

11,120

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

16,749

29,569

11,120

DEPRECIATION

At 1 April 2024

6,699

19,014

3,797

Charge for year

1,675

1,583

1,828

Eliminated on disposal

-

-

-

At 31 March 2025

8,374

20,597

5,625

NET BOOK VALUE

At 31 March 2025

8,375

8,972

5,495

At 31 March 2024

10,050

10,555

7,323

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

239,124

23,812

320,374

Additions

54,640

315

54,955

Disposals

(59,066

)

-

(59,066

)

At 31 March 2025

234,698

24,127

316,263

DEPRECIATION

At 1 April 2024

145,693

19,610

194,813

Charge for year

24,469

1,129

30,684

Eliminated on disposal

(52,308

)

-

(52,308

)

At 31 March 2025

117,854

20,739

173,189

NET BOOK VALUE

At 31 March 2025

116,844

3,388

143,074

At 31 March 2024

93,431

4,202

125,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

124,203

110,637

Other debtors

13,264

11,716

137,467

122,353

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,083

28,364

Hire purchase contracts (see note 8)

33,392

17,740

Trade creditors

27,349

27,683

Taxation and social security

63,381

49,203

Other creditors

26,983

20,434

153,188

143,424

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,083

Hire purchase contracts (see note 8)

27,423

23,529

27,423

25,612

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

33,392

17,740

Between one and five years

27,423

23,529

60,815

41,269

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

2,083

30,447

Hire purchase contracts

60,815

41,269

62,898

71,716

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

2025

2024

value:

£

£

75

Ordinary

£1

75

75

11.	RELATED PARTY DISCLOSURES

Included in the financial statements are balances receivable from companies under common control totalling £4,328 (2024: £3,506). No interest is charged and these are repayable on demand.