1 October 2024 v2026.23.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP151744932024-10-012025-09-30151744932025-09-30151744932024-09-3015174493core:WithinOneYear2025-09-3015174493core:WithinOneYear2024-09-3015174493core:ShareCapital2025-09-3015174493core:ShareCapital2024-09-3015174493core:RetainedEarningsAccumulatedLosses2025-09-3015174493core:RetainedEarningsAccumulatedLosses2024-09-3015174493bus:Director12024-10-012025-09-3015174493bus:RegisteredOffice2024-10-012025-09-3015174493core:FurnitureFittingsToolsEquipment2024-10-012025-09-30151744932023-10-012024-09-3015174493core:PlantMachinery2024-10-0115174493core:PlantMachinery2024-10-012025-09-3015174493core:PlantMachinery2025-09-3015174493core:PlantMachinery2024-09-301517449312024-10-012025-09-3015174493countries:EnglandWales2024-10-012025-09-3015174493bus:AuditExemptWithAccountantsReport2024-10-012025-09-3015174493bus:PrivateLimitedCompanyLtd2024-10-012025-09-3015174493bus:SmallEntities2024-10-012025-09-3015174493bus:FullAccounts2024-10-012025-09-30
Company registration number:
15174493
RL Lymm Ltd
Unaudited Filleted Financial Statements for the year ended
30 September 2025
RL Lymm Ltd
Statement of Financial Position
30 September 2025
20252024
Note££
Fixed assets    
Tangible assets 5
19,642
 
21,098
 
Current assets    
Stocks
2,500
 
2,500
 
Cash at bank and in hand
17,869
 
13,407
 
20,369
 
15,907
 
Creditors: amounts falling due within one year 6
(21,759
 )
(29,874
 )
Net current liabilities
(1,390
 )
(13,967
 )
Total assets less current liabilities 18,252   7,131  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
18,251
 
7,130
 
Shareholders funds
18,252
 
7,131
 
For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 June 2026
, and are signed on behalf of the board by:
Mr Peter Cleasby
Director
Company registration number:
15174493
RL Lymm Ltd
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Deansfield House
,
98 Lancaster Road
,
Newcastle under Lyme
,
Staffordshire
,
ST5 1DS
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

In the view of the directors the company will continue in operational existence and will be able to meet its liabilities as they fall due and thus the financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2024
26,373
 
Additions
3,454
 
At
30 September 2025
29,827
 
Depreciation  
At
1 October 2024
5,275
 
Charge
4,910
 
At
30 September 2025
10,185
 
Carrying amount  
At
30 September 2025
19,642
 
At 30 September 2024
21,098
 

6 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
6,349
 
3,229
 
Other creditors
15,410
 
26,645
 
21,759
 
29,874