Company registration number 10272226 (England and Wales)
LINDSEY INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
LINDSEY INVESTMENTS LTD
COMPANY INFORMATION
Directors
Mr M A Kalla
Mr S Kalla
Company number
10272226
Registered office
Unit 13
Watford Metro Centre
Dwight Road
Watford
Hertfordshire
United Kingdom
WD18 9SB
Accountants
Reddy Siddiqui LLP
183-189 The Vale
Acton
London
United Kingdom
W3 7RW
LINDSEY INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
LINDSEY INVESTMENTS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
552,250
552,250
Current assets
Cash at bank and in hand
12,538
9,960
Creditors: amounts falling due within one year
4
(450,120)
(460,270)
Net current liabilities
(437,582)
(450,310)
Total assets less current liabilities
114,668
101,940
Provisions for liabilities
(647)
(647)
Net assets
114,021
101,293
Capital and reserves
Called up share capital
5
100
100
Non-distributable profits reserve
6
2,759
2,759
Distributable profit and loss reserves
111,162
98,434
Total equity
114,021
101,293

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 September 2025 and are signed on its behalf by:
Mr S Kalla
Director
Company registration number 10272226 (England and Wales)
LINDSEY INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Lindsey Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 13, Watford Metro Centre, Dwight Road, Watford, Hertfordshire, United Kingdom, WD18 9SB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable fr om property rental income provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

LINDSEY INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

LINDSEY INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
552,250

Investment property comprises £552,250 (2024-£552,250). The fair value of the investment property has been arrived at on the basis of a valuation carried out at 06 December 2023 by Newman Webb Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,898
6,899
Corporation tax
3,844
3,566
Other taxation and social security
1,550
1,550
Other creditors
437,828
448,255
450,120
460,270
LINDSEY INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4
Creditors: amounts falling due within one year
(Continued)
- 5 -

Included in other creditors loan is an amount of £436,928 (202 4-£447,405) as loan an arms length transaction with Eton Holdings Ltd which is the parent company. Interest is charged as per the terms of loan agreements.

5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
6
Non-distributable profits reserve
2025
2024
£
£
At the beginning and end of the year
2,759
2,759
7
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
436,928
447,405

Included in other creditors loan is an amount of £436,928 (202 4-£447,405) as loan an arms length transaction with Eton Holdings Ltd which is the parent company. Interest is charged as per the terms of loan agreements.

The following amounts were outstanding at the reporting end date:

8
Parent company

The ultimate parent company is Eton Holdings Ltd, a company registered in Guernsey.

2025-07-31 2024-08-01 false false false 08 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr M A Kalla Mr S Kalla 10272226 2024-08-01 2025-07-31 10272226 bus:Director1 2024-08-01 2025-07-31 10272226 bus:Director2 2024-08-01 2025-07-31 10272226 bus:RegisteredOffice 2024-08-01 2025-07-31 10272226 2025-07-31 10272226 2024-07-31 10272226 core:ShareCapital 2025-07-31 10272226 core:ShareCapital 2024-07-31 10272226 core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 10272226 core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 10272226 core:RetainedEarningsAccumulatedLosses 2025-07-31 10272226 core:RetainedEarningsAccumulatedLosses 2024-07-31 10272226 core:ShareCapitalOrdinaryShareClass1 2025-07-31 10272226 core:ShareCapitalOrdinaryShareClass1 2024-07-31 10272226 2023-08-01 2024-07-31 10272226 2024-07-31 10272226 core:CurrentFinancialInstruments 2025-07-31 10272226 core:CurrentFinancialInstruments 2024-07-31 10272226 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 10272226 bus:OrdinaryShareClass1 2025-07-31 10272226 bus:OrdinaryShareClass1 2024-07-31 10272226 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-07-31 10272226 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10272226 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10272226 bus:FRS102 2024-08-01 2025-07-31 10272226 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10272226 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP