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Registration number: 05530913

Lyndhurst Cooling & Heating Services Limited
Unaudited Financial Statements
for the Year Ended 31 August 2025

Lyndhurst Cooling & Heating Services Limited

(Registration number: 05530913)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 77,965 | 155,386
Current assets |  |  |
Stocks |  | 3,000 | 2,209
Debtors | 4 | 491,203 | 767,940
Cash at bank and in hand |  | 195,419 | 495,406
|  | 689,622 | 1,265,555
Creditors: Amounts falling due within one year | 5 | (616,425) | (458,329)
Net current assets |  | 73,197 | 807,226
Total assets less current liabilities |  | 151,162 | 962,612
Provisions for liabilities |  | (19,249) | (26,091)
Net assets |  | 131,913 | 936,521
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 131,813 | 936,421
Shareholders' funds |  | 131,913 | 936,521

For the financial year ending 31 August 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 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.

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, were approved and authorised for issue by the Board on 6 November 2025 and signed on its behalf by:

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

Mr R L Oliver

Director

Lyndhurst Cooling & Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | Accounting policies

Statutory information

Lyndhurst Cooling & Heating Services Limited is a private company, limited by shares, domiciled in England and Wales, company number 05530913. The registered office is at Unit 2 Century Business Park East, Dearne Lane, Manvers, Rotherham, S63 5DP.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

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 sales/value added tax, returns, rebates and discounts. Turnover is recognised at the point of service delivery or the sale of goods.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

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

Lyndhurst Cooling & Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

1 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold land | not depreciated
Plant and machinery | 15% reducing balance
Fixtures and fittings | 15% reducing balance
Motor vehicles | 25% reducing balance
Computer equipment | 33% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell after due regard for obsolete and slow moving stock. Cost is determined using the first-in, first-out (FIFO) method.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 13).

Lyndhurst Cooling & Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

3 | Tangible assets

| Freehold land £ | Fixtures and fittings £ | Plant and machinery £ | Computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 50,000 | 11,427 | 2,850 | 10,599 | 235,592 | 310,468
Disposals | (50,000) | - | - | (916) | - | (50,916)
At 31 August 2025 | - | 11,427 | 2,850 | 9,683 | 235,592 | 259,552
Depreciation
At 1 September 2024 | - | 4,492 | 1,862 | 7,579 | 141,149 | 155,082
Charge for the year | - | 1,040 | 149 | 2,267 | 23,609 | 27,065
Eliminated on disposal | - | - | - | (560) | - | (560)
At 31 August 2025 | - | 5,532 | 2,011 | 9,286 | 164,758 | 181,587
Carrying amount
At 31 August 2025 | - | 5,895 | 839 | 397 | 70,834 | 77,965
At 31 August 2024 | 50,000 | 6,935 | 988 | 3,020 | 94,443 | 155,386

Lyndhurst Cooling & Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 463,033 | 431,081
Amounts owed by parent undertaking | - | 305,307
Prepayments and accrued income | 18,170 | 31,136
Other debtors | 10,000 | 416
| 491,203 | 767,940

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 353,716 | 152,066
Amounts owed to parent undertaking | 14,660 | -
Taxation and social security | 165,485 | 252,261
Accruals and deferred income | 58,172 | 51,356
Other creditors | 24,392 | 2,646
| 616,425 | 458,329

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 51 | 51 | 51 | 51
Ordinary B shares of £1 each | 48 | 48 | 48 | 48
Ordinary C shares of £1 each | 1 | 1 | 1 | 1
| 100 | 100 | 100 | 100

7 | Financial commitments, guarantees and contingencies

Operating leases

At the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £110,389 (2024 - £134,201).

Lyndhurst Cooling & Heating Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

8 | Related party transactions

The company has taken advantage of the exemptions available under FRS102 and has not disclosed transactions with other companies in the group.

9 | Parent and ultimate parent undertaking

The company's immediate parent is Lyndhurst CHS Holdings Limited, incorporated in England and Wales.
The ultimate parent is Lyndhurst HVAC Ltd, incorporated in England and Wales.