REGISTERED NUMBER: 11224558 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Lombard Automation Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

N Lombardi

S E Eales

Registered office:

114-120 Northgate Street

Chester

CH1 2HT

Registered number:

11224558 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

113,727

40,565

Current assets

Debtors

5

74,694

34,309

Cash at bank

86,014

160,318

160,708

194,627

Creditors

Amounts falling due within one year

6

40,599

42,651

Net current assets

120,109

151,976

Total assets less current liabilities

233,836

192,541

Creditors

Amounts falling due after more than one year

7

(43,552

)

-

Provisions for liabilities

9

(28,430

)

(10,139

)

Net assets

161,854

182,402

Capital and reserves

Called up share capital

10

10

10

Retained earnings

161,844

182,392

Shareholders' funds

161,854

182,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

N Lombardi - Director

1.	Statutory information

Lombard Automation Ltd 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.

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.

Turnover

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

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 March 2025

9,647

64,090

14,413

88,150

Additions

525

108,543

-

109,068

At 28 February 2026

10,172

172,633

14,413

197,218

Depreciation

At 1 March 2025

8,842

25,636

13,107

47,585

Charge for year

726

34,527

653

35,906

At 28 February 2026

9,568

60,163

13,760

83,491

Net book value

At 28 February 2026

604

112,470

653

113,727

At 28 February 2025

805

38,454

1,306

40,565

5.

Debtors: amounts falling due within one year

28/2/26

28/2/25

£

£

Trade debtors

6,903

4,157

Other debtors

67,791

30,152

74,694

34,309

6.

Creditors: amounts falling due within one year

28/2/26

28/2/25

£

£

Hire purchase contracts

26,131

-

Trade creditors

407

88

Taxation and social security

9,219

39,285

Other creditors

4,842

3,278

40,599

42,651

7.

Creditors: amounts falling due after more than one year

28/2/26

28/2/25

£

£

Hire purchase contracts

43,552

-

8.	Secured debts

The following secured debts are included within creditors:

28/2/26

28/2/25

£

£

Hire purchase contracts

69,656

-

Obligations under hire purchase contracts are secured on the underlying asset.

9.	Provisions for liabilities

28/2/26

28/2/25

£

£

Deferred tax

28,430

10,139

Deferred

tax

£

Balance at 1 March 2025

10,139

Provided during year

18,291

Balance at 28 February 2026

28,430

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

100

Ordinary shares

0.10

10

10

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

N Lombardi and S E Eales

Balance outstanding at start of year

30,152

-

Amounts advanced

27,033

30,464

Amounts repaid

(30,554

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,631

30,152

Loans to the directors are interest free and repayable on demand. The maximum balance outstanding during the year was £36,652. Repayments include £29,188 on 9 October 2025.