Lynx Machinery Limited

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

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.

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

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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.

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