REGISTERED NUMBER: 03225406 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lawman Commercial Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

L D Williams

SECRETARY:

Mrs J B Williams

REGISTERED OFFICE:

31 Merrylees Industrial Estate

Lee Side

Desford

Leicestershire

LE9 9FS

REGISTERED NUMBER:

03225406 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

633,418

655,473

CURRENT ASSETS

Stocks

836,530

893,731

Debtors

5

303,329

323,002

Cash at bank and in hand

674,111

711,742

1,813,970

1,928,475

CREDITORS

Amounts falling due within one year

6

450,922

478,103

NET CURRENT ASSETS

1,363,048

1,450,372

TOTAL ASSETS LESS CURRENT LIABILITIES

1,996,466

2,105,845

PROVISIONS FOR LIABILITIES

21,822

29,682

NET ASSETS

1,974,644

2,076,163

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,973,644

2,075,163

1,974,644

2,076,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

L D Williams - Director

1.	STATUTORY INFORMATION

Lawman Commercial Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

Straight line over 20 years

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost and 4% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 October 2024

505,011

71,207

250,521

Additions

-

-

25,698

Disposals

-

-

-

At 30 September 2025

505,011

71,207

276,219

DEPRECIATION

At 1 October 2024

78,743

35,818

201,331

Charge for year

4,040

4,752

27,096

Eliminated on disposal

-

-

-

At 30 September 2025

82,783

40,570

228,427

NET BOOK VALUE

At 30 September 2025

422,228

30,637

47,792

At 30 September 2024

426,268

35,389

49,190

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 October 2024

97,312

234,608

1,158,659

Additions

4,805

25,880

56,383

Disposals

-

(23,477

)

(23,477

)

At 30 September 2025

102,117

237,011

1,191,565

DEPRECIATION

At 1 October 2024

53,993

133,301

503,186

Charge for year

5,969

36,581

78,438

Eliminated on disposal

-

(23,477

)

(23,477

)

At 30 September 2025

59,962

146,405

558,147

NET BOOK VALUE

At 30 September 2025

42,155

90,606

633,418

At 30 September 2024

43,319

101,307

655,473

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

235,588

258,382

Other debtors

67,741

64,620

303,329

323,002

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

288,908

267,305

Taxation and social security

96,062

134,102

Other creditors

65,952

76,696

450,922

478,103

7.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the balance sheet is £49,546 (2024- £52,800).

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L D Williams.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lawman Commercial Services Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Lawman Commercial Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lawman Commercial Services Limited and state those matters that we have agreed to state to the director of Lawman Commercial Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Lawman Commercial Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lawman Commercial Services Limited. You consider that Lawman Commercial Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lawman Commercial Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

22 May 2026