Lynroys Restaurant Limited

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

Registered number: 04688770

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		7,510		6,724

			7,510		6,724
CURRENT ASSETS
Stocks	6	300		300
Debtors	7	13,415		12,500
Cash at bank and in hand		16,599		14,310

		30,314		27,110
Creditors: Amounts Falling Due Within One Year	8	(5,275 )		(5,229 )

NET CURRENT ASSETS (LIABILITIES)			25,039		21,881

TOTAL ASSETS LESS CURRENT LIABILITIES			32,549		28,605

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,427 )		(1,277 )

NET ASSETS			31,122		27,328

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			31,022		27,228

SHAREHOLDERS' FUNDS			31,122		27,328

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Lynroys Restaurant Limited

Balance Sheet (continued)

As At 29 March 2025

For the year ending 29 March 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 S T Muldoon

Director

15th December 2025

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

1. General Information

Lynroys Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04688770 . The registered office is Canal Bank, Loughborough, LE11 1QA.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery

25% Reducing balance

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.

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Lynroys Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 March 2025

2.6. Taxation

Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 30 March 2024	9,000

As at 29 March 2025	9,000

Amortisation
As at 30 March 2024	9,000

As at 29 March 2025	9,000

Net Book Value
As at 29 March 2025	-

As at 30 March 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 30 March 2024	15,925
Additions	2,130

As at 29 March 2025	18,055

Depreciation
As at 30 March 2024	9,201
Provided during the period	1,344

As at 29 March 2025	10,545

Net Book Value
As at 29 March 2025	7,510

As at 30 March 2024	6,724

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Lynroys Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 March 2025

6. Stocks

	2025	2024
	£	£
Materials	300	300

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	12,500	12,500
Directors' loan accounts	915	-

	13,415	12,500

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	4,025	3,585
Other taxes and social security	-	275
Accruals and deferred income	1,250	1,050
Directors' loan accounts	-	319

	5,275	5,229

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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