ENGINEERING SOLUTIONS (LINCOLN) LIMITED


Director	R Bacon


Registered Address	35 Bath Road
	Bracebridge Heath
	Lincoln
	LN4 2TU


Registered Number	04342461 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		451		530
			451		530
Current assets
Stocks	4	47		43
Debtors	5	12,905		22,638
		12,952		22,681
Creditors amounts falling due within one year	6	(21,986)		(31,216)
Net current assets (liabilities)			(9,034)		(8,535)
Total assets less current liabilities			(8,583)		(8,005)
Net assets			(8,583)		(8,005)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(8,683)		(8,105)
Shareholders' funds			(8,583)		(8,005)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 May 2026, and are signed on its behalf by:

R Bacon
Director
Registered Company No. 04342461

ENGINEERING SOLUTIONS (LINCOLN) LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	Although the company's balance sheet shows a net deficit, the director has confirmed he will continue to support the company by providing additional funds as required to enable it to meet its liabilities as and when they fall due therefore the financial statements have been prepared on a going concern basis.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	15

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 September 24	1,536	1,536
At 31 August 25	1,536	1,536
Depreciation and impairment
At 01 September 24	1,006	1,006
Charge for year	79	79
At 31 August 25	1,085	1,085
Net book value
At 31 August 25	451	451
At 31 August 24	530	530

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	47	43
Total	47	43

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	12,905	22,638
Total	12,905	22,638

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	9,329
Bank borrowings and overdrafts	6,202	6,226
Taxation and social security	2,889	3,110
Other creditors	11,421	11,182
Accrued liabilities and deferred income	1,474	1,369
Total	21,986	31,216


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank borrowings are a secured creditor.