Lancashire Installations Limited

Registered number

05449694

Filleted Accounts

31 May 2026

Lancashire Installations Limited
Registered number:		05449694
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		10,766			18,308

Current assets
Stocks		2,513			50,100
Debtors	4	138,104			31,611
Cash at bank and in hand		10,002			14,477
		150,619			96,188

Creditors: amounts falling due within one year	5	(39,069)			(18,525)

Net current assets			111,550			77,663

Total assets less current liabilities			122,316			95,971

Creditors: amounts falling due after more than one year	6		(6,185)			(8,167)



Net assets			116,131			87,804

Capital and reserves
Called up share capital			1			1
Profit and loss account			116,130			87,803

Shareholder's funds			116,131			87,804

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Calvert
Director
Approved by the board on 27 July 2026

Lancashire Installations Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			over 3 years
	Motor vehicles			over 4 years
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years
	Land and buildings			over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2025	15,000		15,747		20,360		51,107
	Additions	-		2,206		-		2,206
	At 31 May 2026	15,000		17,953		20,360		53,313

	Depreciation
	At 1 June 2025	10,500		11,740		10,559		32,799
	Charge for the year	1,500		3,158		5,090		9,748
	At 31 May 2026	12,000		14,898		15,649		42,547

	Net book value
	At 31 May 2026	3,000		3,055		4,711		10,766
	At 31 May 2025	4,500		4,007		9,801		18,308


4	Debtors					2026		2025
£							£

	Trade debtors					118,104		11,164
	Other debtors					20,000		20,447
						138,104		31,611


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,000		2,000
	Trade creditors					534		1,017
	Taxation and social security costs					34,683		13,978
	Other creditors					1,852		1,530
						39,069		18,525


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					6,185		8,167


7	Other information

	Lancashire Installations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 6 143 Station Road
	Bamber Bridge
	Preston
	Lancashire
	PR5 6LA