Registration number: 4786086

Lynx Purchasing Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Lynx Purchasing Limited

(Registration number: 4786086)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	224,600	293,348
Current assets
Debtors	6	797,294	683,498
Cash at bank and in hand		1,640,577	1,114,494
		2,437,871	1,797,992
Creditors: Amounts falling due within one year	7	(755,953)	(499,585)
Net current assets		1,681,918	1,298,407
Total assets less current liabilities		1,906,518	1,591,755
Provisions for liabilities		(56,150)	(55,736)
Net assets		1,850,368	1,536,019
Capital and reserves
Called up share capital		200	200
Retained earnings		1,850,168	1,535,819
Shareholders' funds		1,850,368	1,536,019

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 September 2026 and signed on its behalf by:
 

Mr J Pinder Director

Mrs L Pinder Company secretary and director

Lynx Purchasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Lynx Purchasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Straight Line
Office Equipment	25% Straight Line
Computer Equipment	33.33% Straight Line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Lynx Purchasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 11).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	111,453	86,358

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	33,462	396,035	429,497
Additions	4,755	37,950	42,705
At 30 June 2026	38,217	433,985	472,202
Depreciation
At 1 July 2025	16,276	119,873	136,149
Charge for the year	8,656	102,797	111,453
At 30 June 2026	24,932	222,670	247,602
Carrying amount
At 30 June 2026	13,285	211,315	224,600
At 30 June 2025	17,186	276,162	293,348

6

Debtors

Current	2026 £	2025 £
Trade debtors	773,934	667,000
Prepayments	22,434	12,576
Other debtors	926	3,922
	797,294	683,498

Lynx Purchasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	86,082	4,125
Trade creditors		99,585	106,404
Taxation and social security		424,960	325,420
Accruals and deferred income		137,894	62,800
Other creditors		7,432	836
		755,953	499,585

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	86,082	4,125