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Registered Number: 01569175
England and Wales
LYMINGTON TECHNICAL SERVICES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Lymington Technical Services Limited Contents Page For the year ended 31 July 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Lymington Technical Services Limited Company Information For the year ended 31 July 2025
Director | Dr P Tosswell
Registered Number | 01569175
Registered Office | Mountbatten House Grosvenor Square Southampton SO15 2JU
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum SP4 6EB
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Lymington Technical Services Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 16,491 |  | 17,175
|  | 16,491 |  | 17,175
Current assets |  |  |
Stocks | 4 | 36,250 |  | 21,960
Debtors: amounts falling due within one year | 5 | 20,279 |  | 30,422
Cash at bank and in hand |  | 94,399 |  | 87,774
|  | 150,928 |  | 140,156
Creditors: amount falling due within one year | 6 | (23,179) |  | (30,167)
Net current assets |  | 127,749 |  | 109,989
Total assets less current liabilities |  | 144,240 |  | 127,164
Provisions for liabilities | 7 | (3,692) |  | (3,908)
Net assets |  | 140,548 |  | 123,256
Capital and reserves |  |  |
Called up share capital | 8 | 2 |  | 2
Profit and loss account |  | 140,546 |  | 123,254
Shareholders' funds |  | 140,548 |  | 123,256
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 19 November 2025 and were signed by:
------------------------------- Dr P Tosswell Director
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Lymington Technical Services Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information Lymington Technical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 01569175, registration address Mountbatten House, Grosvenor Square, Southampton, SO15 2JU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Cost of sales The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Technical Equipment | 15% Reducing Balance
Office Equipment | 15% Reducing Balance
Computer Equipment | 33% Straight Line
Stocks Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Technical Equipment |  | Office Equipment |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 111,166 |  | 8,226 |  | 24,285 |  | 143,677
Additions | 2,048 |  | - |  | - |  | 2,048
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 113,214 |  | 8,226 |  | 24,285 |  | 145,725
Depreciation
At 01 August 2024 | 96,487 |  | 8,038 |  | 21,977 |  | 126,502
Charge for year | 2,330 |  | 28 |  | 374 |  | 2,732
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 98,817 |  | 8,066 |  | 22,351 |  | 129,234
Net book values
Closing balance as at 31 July 2025 | 14,397 |  | 160 |  | 1,934 |  | 16,491
Opening balance as at 01 August 2024 | 14,679 |  | 188 |  | 2,308 |  | 17,175
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 36,250 |  | 21,960
| 36,250 |  | 21,960
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 12,271 |  | 26,383
Prepayments & Accrued Income | 6,267 |  | 2,504
PAYE & Social Security | 1,741 |  | 1,535
| 20,279 |  | 30,422
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 176 |  | 126
Corporation Tax | 20,411 |  | 22,779
Directors' Current Accounts | 2,228 |  | 1,913
VAT | 364 |  | 5,349
| 23,179 |  | 30,167
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,692 |  | 3,908
| 3,692 |  | 3,908
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
9. | Director’s loan
| Dr P Tosswell
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (1,913) |  | (1,189)
Advances to director |  | - |  | -
Repayments by director |  | (315) |  | (724)
Closing Balance |  | (2,228) |  | (1,913)
The loan is interest free with no fixed date of repayment.
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