REGISTERED NUMBER: 07031744 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

LYNX LED LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Walsh

A C Pierson

Mrs S Walsh

REGISTERED OFFICE:

Ribble Court

Mead Way

Shuttleworth Mead Business Park

Padiham

Lancashire

BB12 7NG

REGISTERED NUMBER:

07031744 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

28,641

36,241

CURRENT ASSETS

Stocks

12,684

36,305

Debtors

5

791,564

389,129

Cash at bank

1,398

3,560

805,646

428,994

CREDITORS

Amounts falling due within one year

6

760,396

425,462

NET CURRENT ASSETS

45,250

3,532

TOTAL ASSETS LESS CURRENT LIABILITIES

73,891

39,773

CREDITORS

Amounts falling due after more than one year

7

15,793

27,681

NET ASSETS

58,098

12,092

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

57,948

11,942

SHAREHOLDERS' FUNDS

58,098

12,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 5th December 2025 and were signed on its behalf by:

A C Pierson - Director

1.	STATUTORY INFORMATION

Lynx LED Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

56,388

Disposals

(186

)

At 30th September 2025

56,202

DEPRECIATION

At 1st October 2024

20,147

Charge for year

7,468

Eliminated on disposal

(54

)

At 30th September 2025

27,561

NET BOOK VALUE

At 30th September 2025

28,641

At 30th September 2024

36,241

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st October 2024

and 30th September 2025

46,734

DEPRECIATION

At 1st October 2024

13,046

Charge for year

6,738

At 30th September 2025

19,784

NET BOOK VALUE

At 30th September 2025

26,950

At 30th September 2024

33,688

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

418,973

36,642

Other debtors

372,591

352,487

791,564

389,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

7,018

8,193

Trade creditors

258,725

228,103

Taxation and social security

72,438

43,790

Other creditors

412,215

135,376

760,396

425,462

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

1,813

6,671

Hire purchase contracts

13,980

21,010

15,793

27,681

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

20,998

29,203

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

30.9.25

30.9.24

£

£

D A Walsh and Mrs S Walsh

Balance outstanding at start of year

1,535

-

Amounts advanced

-

41,535

Amounts repaid

(1,535

)

(40,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,535

A C Pierson

Balance outstanding at start of year

42,831

-

Amounts advanced

56,448

92,660

Amounts repaid

(52,919

)

(49,829

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,360

42,831

These loans are interest free, unsecured and are repayable on demand.