Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 May 2025 31 May 2025 03409796 Mr Mark Manley Mrs Jayne Manley Mrs Jayne Manley Mr M and Mrs J Manley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03409796 2024-01-31 03409796 2025-05-31 03409796 2024-02-01 2025-05-31 03409796 frs-core:CurrentFinancialInstruments 2025-05-31 03409796 frs-core:ComputerEquipment 2025-05-31 03409796 frs-core:ComputerEquipment 2024-02-01 2025-05-31 03409796 frs-core:ComputerEquipment 2024-01-31 03409796 frs-core:ShareCapital 2025-05-31 03409796 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03409796 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-05-31 03409796 frs-bus:FilletedAccounts 2024-02-01 2025-05-31 03409796 frs-bus:SmallEntities 2024-02-01 2025-05-31 03409796 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-05-31 03409796 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-05-31 03409796 1 2024-02-01 2025-05-31 03409796 frs-bus:Director1 2024-02-01 2025-05-31 03409796 frs-bus:Director2 2024-02-01 2025-05-31 03409796 frs-bus:CompanySecretary1 2024-02-01 2025-05-31 03409796 frs-countries:EnglandWales 2024-02-01 2025-05-31 03409796 2023-01-31 03409796 2024-01-31 03409796 2023-02-01 2024-01-31 03409796 frs-core:CurrentFinancialInstruments 2024-01-31 03409796 frs-core:ShareCapital 2024-01-31 03409796 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 03409796
Lynx Machinery Limited
Unaudited Financial Statements
For the Period 1 February 2024 to 31 May 2025
DEB Chartered Accountants
Lynx Machinery Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Lynx Machinery Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 03409796

| 31 May 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 237 |  | 355
|  |  | 237 |  | 355
CURRENT ASSETS
Debtors | 5 | 193 |  | 3,127 |
Cash at bank and in hand |  | 5,939 |  | 828 |
|  | 6,132 |  | 3,955 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,284 ) |  | (8,526 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,152 ) |  | (4,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,915 ) |  | (4,216 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | - |  | (67 )
NET LIABILITIES |  |  | (6,915 ) |  | (4,283 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | (6,925 ) |  | (4,293 )
SHAREHOLDERS' FUNDS |  |  | (6,915) |  | (4,283)

For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Manley Director
14/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lynx Machinery Limited
Notes to the Financial Statements
For the Period 1 February 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Lynx Machinery Limited Registered number 03409796 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 25% reducing balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was:

| 31 May 2025 |  | 31 January 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 February 2024 | 17,017
As at 31 May 2025 | 17,017
Depreciation
As at 1 February 2024 | 16,662
Provided during the period | 118
As at 31 May 2025 | 16,780
Net Book Value
As at 31 May 2025 | 237
As at 1 February 2024 | 355

Page 2
Page 3
Lynx Machinery Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 31 May 2025
5. Debtors

| 31 May 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,583
Prepayments and accrued income | 193 |  | 524
VAT | - |  | 20
| 193 |  | 3,127

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
VAT | 596 |  | -
Accruals and deferred income | 29 |  | 73
Directors' loan accounts | 12,659 |  | 8,453
| 13,284 |  | 8,526

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 May 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 67

8. Share Capital

| 31 May 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Related Party Transactions
The company is controlled by Mr & Mrs Manley, directors and shareholders of the company.
The balance on the Directors' loan account of Mr & Mrs Manley at 31st May 2025 was £12,659 (2024 - £8,453) due from the company.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr M and Mrs J Manley by virtue of their ownership of 100% of the issued share capital in the company.
Page 3