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Company Registration No. SC799300 (Scotland)
LMC Machining Ltd Unaudited accounts for the year ended 28 February 2026
LMC Machining Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LMC Machining Ltd Company Information for the year ended 28 February 2026
Director
Luke Clinton
Company Number
SC799300 (Scotland)
Registered Office
23 Brewland Street Galston Ayrshire KA4 8DP Scotland
Accountants
Payroll Simple Limited 1 Broadway Lemington Newcastle upon Tyne NE15 7JY
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LMC Machining Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,613
-
Current assets
Debtors
5
5,355
3,066
Cash at bank and in hand
8,187
1,974
13,542
5,040
Creditors: amounts falling due within one year
6
(14,525)
(5,008)
Net current (liabilities)/assets
(983)
32
Net assets
630
32
Capital and reserves
Profit and loss account
630
32
Shareholders' funds
630
32
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
Luke Clinton Director Company Registration No. SC799300
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LMC Machining Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
LMC Machining Ltd is a private company, limited by shares, registered in Scotland, registration number SC799300. The registered office is 23 Brewland Street, Galston, Ayrshire, KA4 8DP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 March 2025
-
Additions
1,948
At 28 February 2026
1,948
Depreciation
Charge for the year
335
At 28 February 2026
335
Net book value
At 28 February 2026
1,613
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
-
3,066
Amounts falling due after more than one year
Other debtors
5,355
-
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LMC Machining Ltd Notes to the Accounts for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
5,503
5,008
Other creditors
9,022
-
14,525
5,008
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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