REGISTERED NUMBER: 02085753 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

LISMORE INSTRUMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S N Hardy

Mr G F Chapman

SECRETARY:

Mr S N Hardy

REGISTERED OFFICE:

Tristar Centre

Star Road

Partridge Green

West Sussex

RH13 8RA

REGISTERED NUMBER:

02085753 (England and Wales)

ACCOUNTANT:

Linda M. Howard, F.C.C.A.

Downsview Cottage

Bramlands Lane

Woodmancote

Henfield

West Sussex

BN5 9TG

FIXED ASSETS

Tangible assets

4

1,479,377

1,529,521

CURRENT ASSETS

Stocks

2,944,425

2,885,161

Debtors

5

1,408,627

1,364,706

Cash at bank and in hand

2,312,484

3,072,335

6,665,536

7,322,202

CREDITORS

Amounts falling due within one year

6

2,544,456

3,033,191

NET CURRENT ASSETS

4,121,080

4,289,011

TOTAL ASSETS LESS CURRENT LIABILITIES

5,600,457

5,818,532

CAPITAL AND RESERVES

Called up share capital

721

721

Other reserves

7

240

240

Retained earnings

7

5,599,496

5,817,571

SHAREHOLDERS' FUNDS

5,600,457

5,818,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th June 2026 and were signed on its behalf by:

Mr G F Chapman - Director

Mr S N Hardy - Director

1.	STATUTORY INFORMATION

Lismore Instruments 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.

The accounts have been prepared in accordance with the historical cost convention and in accordance with section 228 of, and schedule 4 to, the Companies Act 1985.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st October 2024

940,037

1,269,010

2,209,047

Additions

-

37,044

37,044

Disposals

-

(32,932

)

(32,932

)

At 30th September 2025

940,037

1,273,122

2,213,159

DEPRECIATION

At 1st October 2024

170,581

508,945

679,526

Charge for year

10,810

72,678

83,488

Eliminated on disposal

-

(29,232

)

(29,232

)

At 30th September 2025

181,391

552,391

733,782

NET BOOK VALUE

At 30th September 2025

758,646

720,731

1,479,377

At 30th September 2024

769,456

760,065

1,529,521

Included in cost of land and buildings is freehold land of £ 225,000 (2024 - £ 225,000 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,383,552

1,336,560

Other debtors

25,075

28,146

1,408,627

1,364,706

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,139

62,170

Trade creditors

265,576

207,610

Taxation and social security

473,703

314,770

Other creditors

1,801,038

2,448,641

2,544,456

3,033,191

7.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1st October 2024

5,817,571

240

5,817,811

Profit for the year

1,031,923

1,031,923

Dividends

(1,249,998

)

(1,249,998

)

At 30th September 2025

5,599,496

240

5,599,736

8.	POST BALANCE SHEET EVENTS

The effect of events relating to these accounts which occurred before the date of approval of the financial statements by the board of directors, have been included to the extent required to show a true and fair view of the state of affairs at the balance sheet date and of the results for the year ended on that date.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S N Hardy.