LDS Mechanical Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08839222

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		296,000		278,215

			296,000		278,215
CURRENT ASSETS
Stocks	5	176,180		168,650
Debtors	6	71,125		20,834
Cash at bank and in hand		113,946		106,766

		361,251		296,250
Creditors: Amounts Falling Due Within One Year	7	(458,927 )		(264,907 )

NET CURRENT ASSETS (LIABILITIES)			(97,676 )		31,343

TOTAL ASSETS LESS CURRENT LIABILITIES			198,324		309,558

Creditors: Amounts Falling Due After More Than One Year	8		(192,022 )		(223,740 )

NET ASSETS			6,302		85,818

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			6,301		85,817

SHAREHOLDERS' FUNDS			6,302		85,818

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LDS Mechanical Services Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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

D F Sampson

Director

20 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LDS Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08839222 . The registered office is Rosemead, Staunton Lane, Bristol, BS14 0QL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold	25 Years, Straight Line Method.
Motor Vehicles	5 Years, Straight Line Method.
Fixtures & Fittings	5 Years, Straight Line Method.

Freehold land and buildings are stated in the balance sheet at their revalued amounts, being the fair value at the date of valuation, less any subsequent accumulated deprecation and subsequent accumulated impairement losses.

Surpluses on revaluation are recognised in the revaluation reserve, expect to the extent that they reverse previously charged impairement losses, in which case the reversal is recorded in other comprehensive income.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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LDS Mechanical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 4)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 February 2024	302,407	88,223	10,992	401,622

As at 31 January 2025	302,407	88,223	10,992	401,622

Depreciation
As at 1 February 2024	24,192	88,223	10,992	123,407
Provided during the period	12,096	-	-	12,096
On revaluations	(29,881 )	-	-	(29,881 )

As at 31 January 2025	6,407	88,223	10,992	105,622

Net Book Value
As at 31 January 2025	296,000	-	-	296,000

As at 1 February 2024	278,215	-	-	278,215

5. Stocks

	2025	2024
	£	£
Work in progress	176,180	168,650

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LDS Mechanical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	71,125	20,834

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	7,975
Bank loans and overdrafts	35,561	36,099
Other creditors	4,159	3,763
Taxation and social security	419,207	217,070

	458,927	264,907

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	11,019
Bank loans	169,989	183,316
Other creditors	22,033	29,405

	192,022	223,740

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	7,975
Later than one year and not later than five years	-	11,019

	-	18,994

	-	18,994

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

At the end of the year, the company was owed £30,321 by one of the directors.

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