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Registration number: 14435934

Lakeside M&E Holdings Limited
Annual Report and
Unaudited Financial Statements
30 June 2025

Lakeside M&E Holdings Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Lakeside M&E Holdings Limited

Balance Sheet
30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 100,000 | 100,000
Current assets |  |  |
Debtors | 5 | 2,658 | 5,758
Total assets less current liabilities |  | 102,658 | 105,758
Creditors: Amounts falling due after more than one year | 6 | (98,500) | (102,000)
Net assets |  | 4,158 | 3,758
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 4,157 | 3,757
Shareholders' funds |  | 4,158 | 3,758

For the financial year 21 October 2022 to 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:

......................................... J L Shepherd Director

Company Registration Number: 14435934

Lakeside M&E Holdings Limited

Notes to the Unaudited Financial Statements
Year Ended 30 June 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Lakeside M&E Holdings Limited

Notes to the Unaudited Financial Statements
Year Ended 30 June 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholder is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 2).

Lakeside M&E Holdings Limited

Notes to the Unaudited Financial Statements
Year Ended 30 June 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100,000 | 100,000

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 100,000
Provision
Carrying amount
At 30 June 2025 | 100,000
At 30 June 2024 | 100,000

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Country of incorporation | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Subsid1 | England | Ordinary | 100% | 100%

Subsidiary undertakings
Subsid1 The principal activity of Subsid1 is testing. The loss for the financial period of Subsid1 was £10,000 and the aggregate amount of Capital and reserves at the end of the period was £(100,000).

Lakeside M&E Holdings Limited

Notes to the Unaudited Financial Statements
Year Ended 30 June 2025

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 2,658 | 5,758
| 2,658 | 5,758

6 | Creditors

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 98,500 | 102,000

7 | Related party transactions

Transactions with Directors

2025 | At 1 July 2024 £ | At 30 June 2025 £
A P Shepherd
Loan to Director | 4,758 | 2,658

2024 | At 1 July 2023 £ | At 30 June 2024 £
A P Shepherd
Loan to Director | 4,758 | 4,758

Directors' remuneration

The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.
The director who is also the sole shareholder receives dividends as part of this remuneration package.