REGISTERED NUMBER: 09560491 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Lomarton Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms D Morton

S D Morton

E D Morton

REGISTERED OFFICE:

Deanway Technology Centre Building 2

Wilmslow Road

Handforth

Wilmslow

Cheshire

SK9 3FB

REGISTERED NUMBER:

09560491 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

11,327

5,138

Investments

5

46,171

46,171

57,498

51,309

CURRENT ASSETS

Debtors

6

275,861

166,843

Cash at bank

39,660

9,388

315,521

176,231

CREDITORS

Amounts falling due within one year

7

244,437

117,034

NET CURRENT ASSETS

71,084

59,197

TOTAL ASSETS LESS CURRENT LIABILITIES

128,582

110,506

CREDITORS

Amounts falling due after more than one year

8

(97,003

)

(108,128

)

PROVISIONS FOR LIABILITIES

(2,832

)

(1,284

)

NET ASSETS

28,747

1,094

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,647

994

SHAREHOLDERS' FUNDS

28,747

1,094

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Ms D Morton - Director

1.	STATUTORY INFORMATION

Lomarton Ltd 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 6 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

36,826

Additions

9,394

At 30 April 2025

46,220

DEPRECIATION

At 1 May 2024

31,688

Charge for year

3,205

At 30 April 2025

34,893

NET BOOK VALUE

At 30 April 2025

11,327

At 30 April 2024

5,138

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

and 30 April 2025

46,171

NET BOOK VALUE

At 30 April 2025

46,171

At 30 April 2024

46,171

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

93,350

70,033

Other debtors

182,511

96,810

275,861

166,843

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

3,212

5,000

Trade creditors

63,064

42,317

Taxation and social security

139,626

47,279

Other creditors

38,535

22,438

244,437

117,034

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

30,036

31,461

Other creditors

66,967

76,667

97,003

108,128

9.	RELATED PARTY DISCLOSURES

As at 30 April 2025, the directors owed the company £132,150 (2024:£76,310).