Company registration number 14042869 (England and Wales)
JAMES LYNNE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
JAMES LYNNE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
JAMES LYNNE LIMITED
COMPANY INFORMATION
Director
Mr C J Kunz
Company number
14042869
Registered office
White Rose Cottage
Docking Road
Stanhoe
England
PE31 8QF
Accountants
Malcolm Piper & Company Limited
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
United Kingdom
B44 8LS
JAMES LYNNE LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JAMES LYNNE LIMITED FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of James Lynne Limited for the year ended 30 April 2025 which comprise, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of James Lynne Limited, as a body, in accordance with the terms of our engagement letter dated 3 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of James Lynne Limited and state those matters that we have agreed to state to the b oard of d irectors of James Lynne Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than James Lynne Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that James Lynne Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of James Lynne Limited. You consider that James Lynne 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 financial statements of James Lynne 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 statutory f inancial statements.

Malcolm Piper & Company Limited
Chartered Accountants
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
B44 8LS
United Kingdom
13 January 2026
JAMES LYNNE LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,119
3,162
Current assets
Debtors
4
13,228
51,851
Cash at bank and in hand
110
2,066
13,338
53,917
Creditors: amounts falling due within one year
5
(3,818)
(46,274)
Net current assets
9,520
7,643
Net assets
11,639
10,805
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
11,638
10,804
Total equity
11,639
10,805

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 January 2026
Mr C J Kunz
Director
Company registration number 14042869 (England and Wales)
JAMES LYNNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

James Lynne Limited is a private company limited by shares incorporated in England and Wales. The registered office is White Rose Cottage, Docking Road, Stanhoe, England, PE31 8QF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% Reducing Balance
Computers
33% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

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

JAMES LYNNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
857
3,865
4,722
Depreciation and impairment
At 1 May 2024
165
1,395
1,560
Depreciation charged in the year
228
815
1,043
At 30 April 2025
393
2,210
2,603
Carrying amount
At 30 April 2025
464
1,655
2,119
At 30 April 2024
692
2,470
3,162
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
20,160
Other debtors
13,228
31,691
13,228
51,851
JAMES LYNNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,318
28,724
Other creditors
1,500
17,550
3,818
46,274
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each of £1 each
1
1
1
1
7
Related party transactions

During the year, the Director made net advance s to the company of £18,463 (202 4 - net withdrawal £35,926).

At the year end the Director owed the company £13,228 (202 4 - £31,691). These loans and advances from the Directors are payable on demand and have no specific terms regarding the payment of interest.

Dividends amounting to £7,500 (2024:£72,000) were paid to the director in the year.

2025-04-30 2024-05-01 false false false 13 January 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr C J Kunz 14042869 2024-05-01 2025-04-30 14042869 bus:Director1 2024-05-01 2025-04-30 14042869 bus:RegisteredOffice 2024-05-01 2025-04-30 14042869 2025-04-30 14042869 2024-04-30 14042869 core:FurnitureFittings 2025-04-30 14042869 core:ComputerEquipment 2025-04-30 14042869 core:FurnitureFittings 2024-04-30 14042869 core:ComputerEquipment 2024-04-30 14042869 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 14042869 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14042869 core:ShareCapital 2025-04-30 14042869 core:ShareCapital 2024-04-30 14042869 core:RetainedEarningsAccumulatedLosses 2025-04-30 14042869 core:RetainedEarningsAccumulatedLosses 2024-04-30 14042869 core:ShareCapitalOrdinaryShareClass1 2025-04-30 14042869 core:ShareCapitalOrdinaryShareClass1 2024-04-30 14042869 core:ComputerEquipment 2024-05-01 2025-04-30 14042869 2023-05-01 2024-04-30 14042869 core:FurnitureFittings 2024-04-30 14042869 core:ComputerEquipment 2024-04-30 14042869 2024-04-30 14042869 core:FurnitureFittings 2024-05-01 2025-04-30 14042869 core:CurrentFinancialInstruments 2025-04-30 14042869 core:CurrentFinancialInstruments 2024-04-30 14042869 core:WithinOneYear 2025-04-30 14042869 core:WithinOneYear 2024-04-30 14042869 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 14042869 bus:OrdinaryShareClass1 2025-04-30 14042869 bus:OrdinaryShareClass1 2024-04-30 14042869 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14042869 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14042869 bus:FRS102 2024-05-01 2025-04-30 14042869 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14042869 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP