REGISTERED NUMBER: 08703916 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

LYNCH AYERST CONSULTING LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

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

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

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.

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 ) .

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

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

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