REGISTERED NUMBER: 04910472 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lindsay Wittenberg Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible fixed assets

4

355

679

Current assets

Debtors

5

1,246

4,505

Cash at bank

27,524

36,754

28,770

41,259

Creditors: amounts falling due within one year

6

15,771

12,898

Net current assets

12,999

28,361

Total assets less current liabilities

13,354

29,040

Provisions for liabilities

89

170

Net assets

13,265

28,870

Capital and reserves

Called up share capital

7

51

51

Retained earnings

13,214

28,819

Shareholders' funds

13,265

28,870

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

L S Wittenberg - Director

1.	Statutory information

Lindsay Wittenberg Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04910472

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of VAT and discounts.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost and subsequently recorded at cost less accumulated depreciation.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 at the reporting date.

Unrelieved tax losses and other 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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 NIL (2024 - NIL).

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

11,787

3,592

15,379

Depreciation

At 1 April 2024

11,565

3,135

14,700

Charge for year

56

268

324

At 31 March 2025

11,621

3,403

15,024

Net book value

At 31 March 2025

166

189

355

At 31 March 2024

222

457

679

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

3,342

Other debtors

1,246

1,163

1,246

4,505

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

83

Taxation and social security

3,107

6,831

Other creditors

12,664

5,984

15,771

12,898

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

51

Ordinary

£1

51

51

8.	Related party disclosures

At the year end, the company owed the directors £2,567 (2024: £2,089).