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REGISTERED NUMBER: 08369833 (England and Wales)

LAWSAN LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

| LAWSAN LIMITED (REGISTERED NUMBER: 08369833) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LAWSAN LIMITED |

Company Information

for the year ended 31 March 2026

| Directors: | L J Downes

| S Downes

| Secretary: | S Downes

| Registered office: | 538-540 London Road

| Sutton

| Surrey

| SM3 9AA

| Registered number: | 08369833 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| LAWSAN LIMITED (REGISTERED NUMBER: 08369833) |

Balance Sheet

31 March 2026

2026 | 2025 |

| Notes | £ | £

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 8,493 |  | 8,916 |  |

8,493 |  | 8,916 |  |

Current assets

Stocks | 35,500 |  | 36,670 |  |

Debtors | 6 | 44,398 |  | 64,588 |  |

Cash at bank and in hand | 62,874 |  | 34,807 |  |

142,772 |  | 136,065 |  |

Creditors

Amounts falling due within one year | 7 | (126,316 | ) | (117,299 | ) |

Net current assets | 16,456 |  | 18,766 |  |

Total assets less current liabilities | 24,949 |  | 27,682 |  |

Creditors

Amounts falling due after more than one year | 8 | (10,115 | ) | (24,059 | ) |

Net assets | 14,834 |  | 3,623 |  |

Capital and reserves

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

Retained earnings | 14,734 |  | 3,523 |  |

Shareholders' funds | 14,834 |  | 3,623 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 10 August 2026 and were signed on its behalf by:

L J Downes - Director

| LAWSAN LIMITED (REGISTERED NUMBER: 08369833) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | Statutory information

| Lawsan 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.

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

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.

| Key source of estimation, uncertainty and judgement

| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

| There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on net book value

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| 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.

| LAWSAN LIMITED (REGISTERED NUMBER: 08369833) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | Accounting policies - continued

| 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.

| Hire purchase and leasing commitments

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

3. | Employees and directors

| The average number of employees during the year was 6 (2025 - 6 ) .

4. | Intangible fixed assets

Goodwill |

| £

| Cost

| At 1 April 2025

| and 31 March 2026 | 49,500 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 49,500 |  |

| Net book value

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | Tangible fixed assets

Fixtures |

and | Motor | Computer |

fittings | vehicles | equipment | Totals |

| £ | £ | £ | £

| Cost

| At 1 April 2025 | 26,203 |  | 12,790 |  | 1,399 |  | 40,392 |  |

| Additions | 1,955 |  | - |  | - |  | 1,955 |  |

| At 31 March 2026 | 28,158 |  | 12,790 |  | 1,399 |  | 42,347 |  |

| Depreciation

| At 1 April 2025 | 20,566 |  | 9,511 |  | 1,399 |  | 31,476 |  |

| Charge for year | 1,559 |  | 819 |  | - |  | 2,378 |  |

| At 31 March 2026 | 22,125 |  | 10,330 |  | 1,399 |  | 33,854 |  |

| Net book value

| At 31 March 2026 | 6,033 |  | 2,460 |  | - |  | 8,493 |  |

| At 31 March 2025 | 5,637 |  | 3,279 |  | - |  | 8,916 |  |

6. | Debtors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Trade debtors | 39,305 |  | 60,817 |  |

| Other debtors | 5,093 |  | 3,771 |  |

44,398 |  | 64,588 |  |

| LAWSAN LIMITED (REGISTERED NUMBER: 08369833) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

7. | Creditors: amounts falling due within one year |

2026 | 2025 |

| £ | £

| Bank loans and overdrafts | 15,737 |  | 17,403 |  |

| Trade creditors | 55,709 |  | 58,581 |  |

| Taxation and social security | 36,302 |  | 41,249 |  |

| Other creditors | 18,568 |  | 66 |  |

126,316 |  | 117,299 |  |

8. | Creditors: amounts falling due after more than one year |

2026 | 2025 |

| £ | £

| Bank loans | 10,115 |  | 24,059 |  |

9. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

| £ | £

| Within one year | 38,875 |  | 38,875 |  |

| Between one and five years | 116,625 |  | 155,500 |  |

155,500 |  | 194,375 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | Related party disclosures

| At 31 March 2026, L Downes owed the company £510 and S Downes owed the company £510 (2025: £nil). The balances were unsecured, interest-free and repayable on demand.