Lynar Manufacturing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07824267

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		38,954		42,111

			38,954		42,111
CURRENT ASSETS
Stocks		186,950		186,950
Debtors	6	231,039		203,386
Cash at bank and in hand		19,984		18,203

		437,973		408,539
Creditors: Amounts Falling Due Within One Year	7	(397,158 )		(350,201 )

NET CURRENT ASSETS (LIABILITIES)			40,815		58,338

TOTAL ASSETS LESS CURRENT LIABILITIES			79,769		100,449

Creditors: Amounts Falling Due After More Than One Year	8		(71,465 )		(47,220 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(6,934 )

NET ASSETS			8,304		46,295

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			8,204		46,195

SHAREHOLDERS' FUNDS			8,304		46,295

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Lynar Manufacturing Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S P Richens

Director

2 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Lynar Manufacturing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07824267 . The registered office is Alton House, 66/68 High Street, Northwood, Middlesex, HA6 1BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill was the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of four years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. 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 Tax

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.

...CONTINUED

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Lynar Manufacturing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation - continued

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.

Deferred tax assets and liabilities are not discounted.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	22,877

As at 31 December 2025	22,877

Amortisation
As at 1 January 2025	22,877

As at 31 December 2025	22,877

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	37,765	12,753	22,769	73,287
Additions	16,000	-	-	16,000

As at 31 December 2025	53,765	12,753	22,769	89,287

Depreciation
As at 1 January 2025	12,935	11,814	6,427	31,176
Provided during the period	13,443	235	5,479	19,157

As at 31 December 2025	26,378	12,049	11,906	50,333

Net Book Value
As at 31 December 2025	27,387	704	10,863	38,954

As at 1 January 2025	24,830	939	16,342	42,111

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Lynar Manufacturing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	216,056	187,259
Prepayments and accrued income	11,488	13,576
Corporation tax recoverable assets	-	2,551
Deferred tax current asset	3,495	-

	231,039	203,386

Included in trade debtors is £190,104 (2024 - £147,115) assigned to a factoring company.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,333	-
Trade creditors	152,890	171,147
Corporation tax	-	9,091
Social security and other taxes	6,753	5,050
VAT	20,790	21,262
Other creditors	155,316	91,490
Accruals	4,500	4,500
Amounts owed to parent undertaking	51,576	47,661

	397,158	350,201

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,444	-
Amounts owed to participating interests	63,021	47,220

	71,465	47,220

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,777	-
Other Creditors	146,909	90,452

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Lynar Manufacturing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,333	-
Later than one year and not later than five years	8,444	-

	13,777	-

	13,777	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	68,648	76,205
Later than one year and not later than five years	89,208	157,856

	157,856	234,061

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