Lamm (UK) Limited

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Lamm (UK) Limited for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lamm (UK) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Lamm (UK) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Lamm (UK) Limited and state those matters that we have agreed to state to the director of Lamm (UK) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lamm (UK) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Lamm (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lamm (UK) Limited . You consider that Lamm (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Lamm (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6 January 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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Lamm (UK) Limited

Abridged Balance Sheet

As At 30 April 2025

Abridged Balance Sheet

Registered number: 05058493

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29		39

			29		39
CURRENT ASSETS
Debtors		15,335		10,080
Cash at bank and in hand		95,682		66,745

		111,017		76,825
Creditors: Amounts Falling Due Within One Year		(59,205 )		(35,937 )

NET CURRENT ASSETS (LIABILITIES)			51,812		40,888

TOTAL ASSETS LESS CURRENT LIABILITIES			51,841		40,927

Creditors: Amounts Falling Due After More Than One Year			(4,010 )		(7,345 )

NET ASSETS			47,831		33,582

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			47,731		33,482

SHAREHOLDERS' FUNDS			47,831		33,582

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Lamm (UK) Limited

Abridged Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Stuart Clarke

Director

6 January 2026

The notes on pages 4 to 5 form part of these financial statements.

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Lamm (UK) Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 April 2025

Notes to the Abridged Financial Statements

1. General Information

Lamm (UK) Limited Registered number 05058493 is a limited by shares company incorporated in England & Wales. The Registered Office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 basis

2.5. Taxation

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

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 for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	1	1

	1	1

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Lamm (UK) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 May 2024	2,128

As at 30 April 2025	2,128

Depreciation
As at 1 May 2024	2,089
Provided during the period	10

As at 30 April 2025	2,099

Net Book Value
As at 30 April 2025	29

As at 1 May 2024	39

5. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

6. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	12,000	10,000
Final dividend paid	18,000	15,000

	30,000	25,000

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