FRS102 1A Filleted


Company registration number:						07521744
Lydan Building and Maintenance Limited

Balance sheet
as at 30 June 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Intangible assets	4	10,000		10,000
Tangible assets	5	19,739		21,292
			29,739		31,292
Current assets
Stocks		20,700		18,000
Debtors		95		-
Cash at bank and in hand		13,173		23,954
			33,968		41,954
Creditors: amounts falling due within one year			(80,504)		(68,749)
Net current liabilities			(46,536)		(26,795)
Total assets less current liabilities			(16,797)		4,497
NET (LIABILITIES)/ASSETS			(16,797)		4,497

Capital and reserves
Called up share capital			1		1
Profit and loss account			(16,798)		4,496
TOTAL EQUITY			(16,797)		4,497


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


Lydan Building and Maintenance Limited

Notes to the financial statements
for the year ended 30 June 2026


1	Company information

	Lydan Building and Maintenance Limited is a private company registered in England and Wales. Its registered number is 07521744. The company is limited by shares. Its registered office is 247 Bury Old Road, Manchester, Lancashire, M25 1JE.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

	Goodwill	-

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Freehold property	-
	Plant and machinery etc.:
	Fixtures and fittings	-	15% reducing balance
	Motor vehicles	-	25% reducing balance

3


Lydan Building and Maintenance Limited

Notes to the financial statements - continued
for the year ended 30 June 2026

2	Accounting policies - continued

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

	Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 3 (2025 - 3).

4	Intangible assets

				Goodwill
				£
	Cost
	At 1 July 2025			10,000
	At 30 June 2026			10,000

	Amortisation
	At 30 June 2026			-

	Net book value
	At 30 June 2026			10,000

	At 30 June 2025			10,000


5	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 July 2025	15,000	14,630	29,630
	At 30 June 2026	15,000	14,630	29,630


4


	Company registration number:		07521744
	Lydan Building and Maintenance Limited

	Balance sheet - continued
	as at 30 June 2026

	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 to the Registrar.

	Signed by:

	Mr D Riley, Director
	1 September 2026

	2


	Company registration number:	07521744

	Annual report and unaudited financial statements
	for the year ended 30 June 2026
	for
	Lydan Building and Maintenance Limited


	Pages for filing with the Registrar