Company registration number 04767368 (England and Wales)
L. S. MANUFACTURING U.K. LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
L. S. MANUFACTURING U.K. LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
L. S. MANUFACTURING U.K. LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
223,723
121,264
Current assets
Stocks
112,970
114,614
Debtors
5
794,926
664,786
Cash at bank and in hand
324,935
530,455
1,232,831
1,309,855
Creditors: amounts falling due within one year
6
(567,252)
(615,772)
Net current assets
665,579
694,083
Total assets less current liabilities
889,302
815,347
Creditors: amounts falling due after more than one year
7
(51,557)
(13,879)
Provisions for liabilities
(55,666)
(29,992)
Net assets
782,079
771,476
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
781,979
771,376
Total equity
782,079
771,476
L. S. MANUFACTURING U.K. LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

T he members have 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 19 November 2025 and are signed on its behalf by:
Mr D S Mehat
Director
Company registration number 04767368 (England and Wales)
L. S. MANUFACTURING U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

L. S. Manufacturing U.K. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sidney Street, Wolverhampton, West Midlands, United Kingdom, WV2 4HL.

1.1
Accounting convention

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 for goods and services 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.

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
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% straight line
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

L. S. MANUFACTURING U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
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.

1.6
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.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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.

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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Grants

Grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

L. S. MANUFACTURING U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
66
68
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 September 2024
46,802
261,315
97,865
416
406,398
Additions
-
0
125,215
2,162
599
127,976
At 31 August 2025
46,802
386,530
100,027
1,015
534,374
Depreciation and impairment
At 1 September 2024
46,802
156,950
81,343
39
285,134
Depreciation charged in the year
-
0
22,606
2,802
109
25,517
At 31 August 2025
46,802
179,556
84,145
148
310,651
Carrying amount
At 31 August 2025
-
0
206,974
15,882
867
223,723
At 31 August 2024
-
0
104,365
16,522
377
121,264
L. S. MANUFACTURING U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
441,836
386,687
Other debtors
353,090
278,099
794,926
664,786
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
111,116
13,479
Taxation and social security
95,864
158,616
Other creditors
360,272
443,677
567,252
615,772
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
51,557
13,879
2025-08-31 2024-09-01 false false false 19 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr D S Mehat Mrs B K Mehat Mrs B K Mehat 04767368 2024-09-01 2025-08-31 04767368 2025-08-31 04767368 2024-08-31 04767368 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-08-31 04767368 core:PlantMachinery 2025-08-31 04767368 core:FurnitureFittings 2025-08-31 04767368 core:ComputerEquipment 2025-08-31 04767368 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 04767368 core:PlantMachinery 2024-08-31 04767368 core:FurnitureFittings 2024-08-31 04767368 core:ComputerEquipment 2024-08-31 04767368 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 04767368 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 04767368 core:ShareCapital 2025-08-31 04767368 core:ShareCapital 2024-08-31 04767368 core:RetainedEarningsAccumulatedLosses 2025-08-31 04767368 core:RetainedEarningsAccumulatedLosses 2024-08-31 04767368 bus:Director1 2024-09-01 2025-08-31 04767368 core:LandBuildings core:LongLeaseholdAssets 2024-09-01 2025-08-31 04767368 core:PlantMachinery 2024-09-01 2025-08-31 04767368 core:FurnitureFittings 2024-09-01 2025-08-31 04767368 core:ComputerEquipment 2024-09-01 2025-08-31 04767368 2023-09-01 2024-08-31 04767368 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 04767368 core:PlantMachinery 2024-08-31 04767368 core:FurnitureFittings 2024-08-31 04767368 core:ComputerEquipment 2024-08-31 04767368 2024-08-31 04767368 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 04767368 core:CurrentFinancialInstruments 2025-08-31 04767368 core:CurrentFinancialInstruments 2024-08-31 04767368 core:WithinOneYear 2025-08-31 04767368 core:WithinOneYear 2024-08-31 04767368 core:Non-currentFinancialInstruments 2025-08-31 04767368 core:Non-currentFinancialInstruments 2024-08-31 04767368 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04767368 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04767368 bus:FRS102 2024-09-01 2025-08-31 04767368 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04767368 bus:Director2 2024-09-01 2025-08-31 04767368 bus:CompanySecretary1 2024-09-01 2025-08-31 04767368 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP