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COMPANY REGISTRATION NUMBER: 13396045

Seymour & Lerhn Limited

Filleted Unaudited Financial Statements

30 June 2025

Seymour & Lerhn Limited

Financial Statements

Period from 1 January 2024 to 30 June 2025

Contents | Pages

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 6

Seymour & Lerhn Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Seymour & Lerhn Limited

Period from 1 January 2024 to 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Seymour & Lerhn Limited for the period ended 30 June 2025, which comprise the statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Seymour & Lerhn Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Seymour & Lerhn Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seymour & Lerhn Limited and its director for our work or for this report.
It is your duty to ensure that Seymour & Lerhn 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 Seymour & Lerhn Limited. You consider that Seymour & Lerhn Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Seymour & Lerhn 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 financial statements.
HEBBLETHWAITES Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
27 January 2026

Seymour & Lerhn Limited

Statement of Financial Position

30 June 2025

| 30 Jun 25 | 31 Dec 23
Note | £ | £

Fixed assets

Tangible assets | 4 | 395 | 457

Current assets

Debtors | 5 | 539 | 445
Cash at bank and in hand | 8,980 | 10,606
| ------- | --------
| 9,519 | 11,051

Creditors: amounts falling due within one year | 6 | 1,093 | 2,147
| ------- | --------
Net current assets | 8,426 | 8,904
| ------- | -------
Total assets less current liabilities | 8,821 | 9,361

Creditors: amounts falling due after more than one year | 7 | – | 50,000
| ------- | --------
Net assets/(liabilities) | 8,821 | ( 40,639)
| ------- | --------

Seymour & Lerhn Limited

Statement of Financial Position (continued)

30 June 2025

| 30 Jun 25 | 31 Dec 23
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 8,721 | ( 40,739)
| ------- | --------
Shareholders funds/(deficit) | 8,821 | ( 40,639)
| ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

Mr P Deakin |
Director |

Company registration number: 13396045

Seymour & Lerhn Limited

Notes to the Financial Statements

Period from 1 January 2024 to 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4, Chatsworth Business Park, Dunston Road, New Whittingham, Chesterfield, S41 8XA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Tangible assets

| Equipment
| £
Cost |
At 1 January 2024 and 30 June 2025 | 499
| ----
Depreciation |
At 1 January 2024 | 42
Charge for the period | 62
| ----
At 30 June 2025 | 104
| ----
Carrying amount |
At 30 June 2025 | 395
| ----
At 31 December 2023 | 457
| ----

5. Debtors

| 30 Jun 25 | 31 Dec 23
| £ | £
Other debtors | 539 | 445
| ---- | ----

6. Creditors: amounts falling due within one year

| 30 Jun 25 | 31 Dec 23
| £ | £
Bank loans and overdrafts | 1 | 9
Social security and other taxes | – | 318
Other creditors | 1,092 | 1,820
| ------- | -------
| 1,093 | 2,147
| ------- | -------

7. Creditors: amounts falling due after more than one year

| 30 Jun 25 | 31 Dec 23
| £ | £
Amounts owed to group undertakings | – | 50,000
| ---- | --------

The above loan liability is in relation to a co-subsidiary of this company and has, by agreement, been written off during this latest accounting period with no remaining balance outstanding as at 30 June 2025. Interest has not been charged whilstever the loan was outstanding.