Registration number: 08220907

Lonson Engineering Limited

(Registration number: 08220907)

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	57,442	114,908
Current assets
Debtors	4	42,876	241,780
Cash at bank and in hand		60,143	56,680
		103,019	298,460
Creditors: Amounts falling due within one year	5	(32,271)	(145,113)
Net current assets		70,748	153,347
Total assets less current liabilities		128,190	268,255
Creditors: Amounts falling due after more than one year	5	(56,140)	(34,116)
Provisions for liabilities		(14,361)	(23,187)
Net assets		57,689	210,952
Capital and reserves
Called up share capital		100	100
Retained earnings		57,589	210,852
Shareholders' funds		57,689	210,952

For the financial 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.

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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Lonson Engineering Limited

(Registration number: 08220907)

Balance Sheet as at 28 February 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 22 April 2026 and signed on its behalf by:
 

.........................................

Mr M H Hudson

Director

Lonson Engineering Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

1	Accounting policies

Statutory information

Lonson Engineering Limited is a private company, limited by shares, domiciled in England and Wales, company number 08220907. The registered office is at 5 Sidings Court, White Rose Way, Doncaster, DN4 5NU.

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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Government grants

Grants that do not impose specified future performance-related conditions are recognised in income when the grant proceeds are received or receivable. Grants that impose specified future performance-related conditions are recognised in income only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current tax. Tax is recognised in statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lonson Engineering Limited

Notes to the Financial Statements for the Year Ended 28 February 2026 (continued)

1	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	33% straight line per annum
Office equipment	33% straight line per annum
Motor vehicles	25% straight line per annum

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Lonson Engineering Limited

Notes to the Financial Statements for the Year Ended 28 February 2026 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

3	Tangible assets

	Fixtures & fittings  £	Motor vehicles  £	Office equipment  £	Total £
Cost
At 1 March 2025	11,377	192,150	8,197	211,724
Disposals	-	(94,370)	-	(94,370)
At 28 February 2026	11,377	97,780	8,197	117,354
Depreciation
At 1 March 2025	11,377	77,242	8,197	96,816
Charge for the year	-	19,696	-	19,696
Eliminated on disposal	-	(56,600)	-	(56,600)
At 28 February 2026	11,377	40,338	8,197	59,912
Carrying amount
At 28 February 2026	-	57,442	-	57,442
At 28 February 2025	-	114,908	-	114,908

4

Debtors

	2026 £	2025 £
Trade debtors	25,573	52,622
Amounts owed by parent undertaking	-	166,250
Prepayments	945	3,549
Other debtors	16,358	19,359
	42,876	241,780

Amounts due from parent undertakings are repayable after more than one year.

Lonson Engineering Limited

Notes to the Financial Statements for the Year Ended 28 February 2026 (continued)

5

Creditors

		2026 £	2025 £
Due within one year
Loans and borrowings		11,812	58,372
Trade creditors		493	48,028
Amounts due to related parties		481	-
Social security and other taxes		11,667	11,026
Outstanding defined contribution pension costs		320	497
Other payables		172	61
Accruals		4,380	4,134
Income tax liability		2,946	22,995
		32,271	145,113
Due after one year
Loans and borrowings		56,140	34,116

HP and finance lease liabilities

The HP and finance lease liabilities are secured on the assets to which they relate.

6	Parent and ultimate parent undertaking

The company's immediate parent is Londar Holdings Limited, incorporated in England & Wales.