REGISTERED NUMBER: 08188243 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Lambert Mechanical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T J Lambert

SECRETARY:

S E Lambert

REGISTERED OFFICE:

The Turn

Broughton Road

Cosby

Leicestershire

LE9 1RD

REGISTERED NUMBER:

08188243 (England and Wales)

ACCOUNTANTS:

Barker & Co

Chartered Accountants

Watling Offices

Smockington Lane

Wolvey

Hinckley

Leicestershire

LE10 3AY

FIXED ASSETS

Tangible assets

4

7,524

8,971

CURRENT ASSETS

Debtors

5

12,507

10,781

Cash at bank and in hand

23,050

5,424

35,557

16,205

CREDITORS

Amounts falling due within one year

6

7,871

8,195

NET CURRENT ASSETS

27,686

8,010

TOTAL ASSETS LESS CURRENT LIABILITIES

35,210

16,981

PROVISIONS FOR LIABILITIES

1,400

1,800

NET ASSETS

33,810

15,181

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

33,710

15,081

SHAREHOLDERS' FUNDS

33,810

15,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11th December 2025 and were signed by:

T J Lambert - Director

1.	STATUTORY INFORMATION

Lambert Mechanical Services 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 represents net invoiced sales of goods and services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Outbuildings

-

25% on reducing balance

Tools

-

25% on reducing balance

Motor vehicle

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

Outbuildings

Tools

vehicle

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

1,298

12,586

17,000

1,593

32,477

Additions

-

875

-

-

875

At 31st August 2025

1,298

13,461

17,000

1,593

33,352

DEPRECIATION

At 1st September 2024

325

9,401

12,294

1,486

23,506

Charge for year

243

869

1,177

33

2,322

At 31st August 2025

568

10,270

13,471

1,519

25,828

NET BOOK VALUE

At 31st August 2025

730

3,191

3,529

74

7,524

At 31st August 2024

973

3,185

4,706

107

8,971

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,451

10,728

Prepayments

56

53

12,507

10,781

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

5,800

6,500

Social security and other taxes

7

7

Director's current account

863

486

Accrued expenses

1,201

1,202

7,871

8,195

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to Director's subsisted during the year:

Description

Debit

Credit

Mileage

£65

Use of home as office

£312

Withdrawn

£5,000

Total

£5,000

£377

No interest is payable on the Directors loan account.