REGISTERED NUMBER: 09720929 (England and Wales)

LWW ENGINEERING PRECISION LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Wilson

REGISTERED OFFICE:

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

REGISTERED NUMBER:

09720929 (England and Wales)

ACCOUNTANTS:

Maclean & Company

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

FIXED ASSETS

Tangible assets

4

136,341

114,412

CURRENT ASSETS

Debtors

5

33,660

74,466

Cash at bank

13,758

31,434

47,418

105,900

CREDITORS

Amounts falling due within one year

6

92,378

112,771

NET CURRENT LIABILITIES

(44,960

)

(6,871

)

TOTAL ASSETS LESS CURRENT LIABILITIES

91,381

107,541

CREDITORS

Amounts falling due after more than one year

7

52,994

44,434

NET ASSETS

38,387

63,107

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

38,386

63,106

SHAREHOLDERS' FUNDS

38,387

63,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 May 2026 and were signed by:

L Wilson - Director

1.	STATUTORY INFORMATION

LWW ENGINEERING PRECISION 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment & fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

Motor

& fittings

vehicles

Totals

£

£

£

COST

At 1 September 2024

202,495

201,194

403,689

Additions

4,512

53,430

57,942

At 31 August 2025

207,007

254,624

461,631

DEPRECIATION

At 1 September 2024

160,974

128,303

289,277

Charge for year

9,998

26,015

36,013

At 31 August 2025

170,972

154,318

325,290

NET BOOK VALUE

At 31 August 2025

36,035

100,306

136,341

At 31 August 2024

41,521

72,891

114,412

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

46,845

Additions

53,430

At 31 August 2025

100,275

DEPRECIATION

At 1 September 2024

21,507

Charge for year

14,127

At 31 August 2025

35,634

NET BOOK VALUE

At 31 August 2025

64,641

At 31 August 2024

25,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

33,660

74,466

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

19,668

5,095

Trade creditors

-

7,963

Taxation

5,815

25,565

Other creditors

66,895

74,148

92,378

112,771

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

10,833

20,833

Hire purchase contracts

42,161

23,601

52,994

44,434

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

10,833

20,833