IRIS Accounts Production v26.1.10.61 08703916 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08703916 2024-09-30 08703916 2025-09-30 08703916 2024-10-01 2025-09-30 08703916 2023-09-30 08703916 2023-10-01 2024-09-30 08703916 2024-09-30 08703916 ns15:EnglandWales 2024-10-01 2025-09-30 08703916 ns14:PoundSterling 2024-10-01 2025-09-30 08703916 ns10:Director1 2024-10-01 2025-09-30 08703916 ns10:Director2 2024-10-01 2025-09-30 08703916 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08703916 ns10:SmallEntities 2024-10-01 2025-09-30 08703916 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08703916 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08703916 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08703916 ns10:FullAccounts 2024-10-01 2025-09-30 08703916 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 08703916 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 08703916 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 08703916 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 08703916 ns5:CurrentFinancialInstruments 2025-09-30 08703916 ns5:CurrentFinancialInstruments 2024-09-30 08703916 ns5:Non-currentFinancialInstruments 2025-09-30 08703916 ns5:Non-currentFinancialInstruments 2024-09-30 08703916 ns5:ShareCapital 2025-09-30 08703916 ns5:ShareCapital 2024-09-30 08703916 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08703916 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08703916 ns10:RegisteredOffice 2024-10-01 2025-09-30 08703916 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 08703916 ns5:PlantMachinery 2024-10-01 2025-09-30 08703916 ns5:FurnitureFittings 2024-10-01 2025-09-30 08703916 ns5:ComputerEquipment 2024-10-01 2025-09-30 08703916 ns5:LandBuildings 2024-09-30 08703916 ns5:LeaseholdImprovements 2024-09-30 08703916 ns5:PlantMachinery 2024-09-30 08703916 ns5:LandBuildings 2024-10-01 2025-09-30 08703916 ns5:LandBuildings 2025-09-30 08703916 ns5:LeaseholdImprovements 2025-09-30 08703916 ns5:PlantMachinery 2025-09-30 08703916 ns5:LandBuildings 2024-09-30 08703916 ns5:LeaseholdImprovements 2024-09-30 08703916 ns5:PlantMachinery 2024-09-30 08703916 ns5:FurnitureFittings 2024-09-30 08703916 ns5:ComputerEquipment 2024-09-30 08703916 ns5:FurnitureFittings 2025-09-30 08703916 ns5:ComputerEquipment 2025-09-30 08703916 ns5:FurnitureFittings 2024-09-30 08703916 ns5:ComputerEquipment 2024-09-30 08703916 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08703916 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08703916 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 08703916 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 08703916 ns5:AcceleratedTaxDepreciationDeferredTax 2025-09-30 08703916 ns5:AcceleratedTaxDepreciationDeferredTax 2024-09-30 08703916 ns5:DeferredTaxation 2024-09-30 08703916 ns5:DeferredTaxation 2024-10-01 2025-09-30 08703916 ns5:DeferredTaxation 2025-09-30 08703916 ns10:OrdinaryShareClass2 2025-09-30 08703916 ns10:OrdinaryShareClass3 2025-09-30 08703916 ns10:OrdinaryShareClass4 2025-09-30 08703916 ns10:OrdinaryShareClass5 2025-09-30

REGISTERED NUMBER: 08703916 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

LYNCH AYERST CONSULTING LIMITED

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

BALANCE SHEET

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 | 233,511 |  | 234,232 |  |

CURRENT ASSETS

Debtors | 6 | 34,166 |  | 2,780 |  |

Cash at bank | 29,461 |  | 20,001 |  |

63,627 |  | 22,781 |  |

CREDITORS

Amounts falling due within one year | 7 | 41,593 |  | 34,155 |  |

NET CURRENT ASSETS/(LIABILITIES) | 22,034 |  | (11,374 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 255,545 |  | 222,858 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (6,325 | ) |

PROVISIONS FOR LIABILITIES | 9 | (1,402 | ) | (1,480 | ) |

NET ASSETS | 254,143 |  | 215,053 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 254,043 |  | 214,953 |  |

SHAREHOLDERS' FUNDS | 254,143 |  | 215,053 |  |

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

Mr. T Ayerst - Director

Dr. P A Lynch - Director

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Lynch Ayerst Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08703916

| Registered office: | 48 St Leonards Road

| Bexhill on Sea

| East Sussex

| TN40 1JB

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced in the year, exclusive of Value Added Tax, together with amounts accrued but un-billed at the balance sheet date.

| Tangible fixed assets

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

| Buildings | - | 10% on cost

| Plant, machinery and equipment | - | 20% on reducing balance

| Livestock | - | 5% on cost

| Computer equipment | - | 25% on cost

| No depreciation has been charged on freehold land. Only buildings are depreciated.

| All fixed assets are initially recorded at cost.

| Government grants

| The entity has adopted the use of the accruals model in respect of grants received.

| Any grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in 'Other income', in the period to which it relates.

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS

Plant, |

machinery |

Freehold | and |

land | Buildings | equipment |

| £ | £ | £

| COST

| At 1 October 2024 | 214,226 |  | 13,078 |  | 9,906 |  |

| Additions | - |  | - |  | - |  |

| At 30 September 2025 | 214,226 |  | 13,078 |  | 9,906 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 1,308 |  | 3,316 |  |

| Charge for year | - |  | 1,308 |  | 1,318 |  |

| At 30 September 2025 | - |  | 2,616 |  | 4,634 |  |

| NET BOOK VALUE

| At 30 September 2025 | 214,226 |  | 10,462 |  | 5,272 |  |

| At 30 September 2024 | 214,226 |  | 11,770 |  | 6,590 |  |

Computer |

Livestock | equipment | Totals |

| £ | £ | £

| COST

| At 1 October 2024 | - |  | 17,433 |  | 254,643 |  |

| Additions | 3,000 |  | - |  | 3,000 |  |

| At 30 September 2025 | 3,000 |  | 17,433 |  | 257,643 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 15,787 |  | 20,411 |  |

| Charge for year | 150 |  | 945 |  | 3,721 |  |

| At 30 September 2025 | 150 |  | 16,732 |  | 24,132 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,850 |  | 701 |  | 233,511 |  |

| At 30 September 2024 | - |  | 1,646 |  | 234,232 |  |

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 25,940 |  | - |  |

| PAYE recoverable | 396 |  | - |  |

| Prepayments and accrued income | 7,830 |  | 2,780 |  |

34,166 |  | 2,780 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 6,325 |  | 9,300 |  |

| Trade creditors | 890 |  | 890 |  |

| Corporation tax | 10,955 |  | 3,948 |  |

| PAYE and social security | - |  | 460 |  |

| VAT | 12,165 |  | 893 |  |

| Other creditors | 1,222 |  | 1,622 |  |

| Directors' current account | 2,890 |  | 10,146 |  |

| Accruals and deferred income | 7,146 |  | 6,896 |  |

41,593 |  | 34,155 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans - 1-2 years | - |  | 6,325 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 1,402 |  | 1,480 |  |

Deferred tax |

| £

| Balance at 1 October 2024 | 1,480 |  |

| Provided during year | (78 | ) |

| Balance at 30 September 2025 | 1,402 |  |

LYNCH AYERST CONSULTING LIMITED (REGISTERED NUMBER: 08703916) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 60 | Ordinary A | £1 | 60 |  | 60 |  |

| 20 | Ordinary B | £1 | 20 |  | 20 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

| 10 | Ordinary D | £1 | 10 |  | 10 |  |

100 |  | 100 |  |