REGISTERED NUMBER: 00933797 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Lindsey Relay Co. (Brigg) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J P Vickers

REGISTERED OFFICE:

117 - 119 Cleethorpe Road

Grimsby

North East Lincs

DN31 3ET

REGISTERED NUMBER:

00933797 (England and Wales)

FIXED ASSETS

Tangible assets

4

40,255

135,765

Investments

5

1,390

1,390

Investment property

6

385,000

-

426,645

137,155

CURRENT ASSETS

Stocks

8,498

41,812

Debtors

7

4,734

4,174

Cash at bank

110

20,575

13,342

66,561

CREDITORS

Amounts falling due within one year

8

75,779

103,583

NET CURRENT LIABILITIES

(62,437

)

(37,022

)

TOTAL ASSETS LESS CURRENT LIABILITIES

364,208

100,133

CREDITORS

Amounts falling due after more than one year

9

(60,511

)

(64,766

)

PROVISIONS FOR LIABILITIES

(68,151

)

(16,954

)

NET ASSETS

235,546

18,413

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

234,546

17,413

235,546

18,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2026 and were signed by:

J P Vickers - Director

1.	STATUTORY INFORMATION

Lindsey Relay Co. (Brigg) 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 as modified by the revaluation of certain 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost and 15% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

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 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 July 2025

69,339

285,529

354,868

Disposals

-

(114,753

)

(114,753

)

Reclassification/transfer

(69,339

)

-

(69,339

)

At 30 June 2026

-

170,776

170,776

DEPRECIATION

At 1 July 2025

1,387

217,716

219,103

Charge for year

1,387

24,589

25,976

Eliminated on disposal

-

(111,784

)

(111,784

)

Revaluation adjustments

(2,774

)

-

(2,774

)

At 30 June 2026

-

130,521

130,521

NET BOOK VALUE

At 30 June 2026

-

40,255

40,255

At 30 June 2025

67,952

67,813

135,765

Cost or valuation at 30 June 2026 is represented by:

Plant and

machinery

etc

£

Cost

170,776

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2025

122,942

Transfer to ownership

(22,304

)

At 30 June 2026

100,638

DEPRECIATION

At 1 July 2025

55,129

Charge for year

24,589

Transfer to ownership

(19,335

)

At 30 June 2026

60,383

NET BOOK VALUE

At 30 June 2026

40,255

At 30 June 2025

67,813

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2025

and 30 June 2026

1,390

NET BOOK VALUE

At 30 June 2026

1,390

At 30 June 2025

1,390

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

318,435

Reclassification/transfer

66,565

At 30 June 2026

385,000

NET BOOK VALUE

At 30 June 2026

385,000

The 2026 valuation was made by the directors on an open market value for existing use basis.

Fair value at 30 June 2026 is represented by:

£

Valuation in 2026

315,661

Cost

69,339

385,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

-

4,174

Other debtors

4,734

-

4,734

4,174

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

18,564

9,626

Hire purchase contracts

4,681

7,653

Trade creditors

35,425

52,040

Taxation and social security

714

17,961

Other creditors

16,395

16,303

75,779

103,583

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

60,511

64,766