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Company registration number: 0895272







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


ETS LINDGREN LIMITED






































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ETS LINDGREN LIMITED
REGISTERED NUMBER:0895272



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
199,585
506,698

Cash at bank and in hand
  
999,209
713,773

  
1,198,794
1,220,471

Creditors: amounts falling due within one year
 5 
(115,956)
(145,203)

Net current assets
  
 
 
1,082,838
 
 
1,075,268

Total assets less current liabilities
  
1,082,838
1,075,268

  

Net assets
  
1,082,838
1,075,268


Capital and reserves
  

Called up share capital 
  
6,996,407
6,996,407

Share premium account
  
469,999
469,999

Profit and loss account
  
(6,383,568)
(6,391,138)

  
1,082,838
1,075,268


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
J L E Vachoux
Director

Date: 30 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1
 


ETS LINDGREN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

ETS Lindgren 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

Revenue represents the total invoice value, excluding value added tax, trade discounts and all other taxes of sales made during the year.

  
2.4

Revenue recognition

Revenue is recognised when goods have been delivered and services supplied to customers and group undertakings such that risks and rewards of ownership have transferred to them.
 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2
 


ETS LINDGREN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3
 


ETS LINDGREN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2023 - 12).


4.


Debtors

2024
2023
£
£


Trade debtors
-
367,087

Amounts owed by group undertakings
194,132
135,540

Other debtors
5,453
4,071

199,585
506,698



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,004
47,079

Corporation tax
15,551
21,078

Other taxation and social security
94,209
66,434

Other creditors
2,729
2,724

Accruals and deferred income
1,463
7,888

115,956
145,203



6.


Ultimate Controlling Party

The company is a wholly owned subsidiary of ESCO UK Holding Co. I Limited, a company incorporated in England and Wales at Richmond House, Walkern Road, Stevenage, Herts, SG1 3QP.
ESCO Technologies Inc. is regarded by the directors as being the company's ultimate controlling party and is the largest company which includes the company within its consolidated financial statements. These are available at ESCO Technologies Inc, 9900A Clayton Road, St. Louis, MO63124,USA.


7.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 30 September 2025 by James Fox ACA FCCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 4