REGISTERED NUMBER: 09440560 (England and Wales)

LANCASTER HASKINS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Ashton

D J Evans

J Roden

Mrs L A Branson-Bradshaw

C S Birchell

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

WV14SB

REGISTERED NUMBER:

09440560 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Intangible assets

4

783,743

783,743

Tangible assets

5

16,307

12,326

800,050

796,069

CURRENT ASSETS

Debtors

6

587,307

839,342

Cash at bank and in hand

191,406

166,336

778,713

1,005,678

CREDITORS

Amounts falling due within one year

7

395,219

375,423

NET CURRENT ASSETS

383,494

630,255

TOTAL ASSETS LESS CURRENT LIABILITIES

1,183,544

1,426,324

CREDITORS

Amounts falling due after more than one year

8

55,251

76,605

NET ASSETS

1,128,293

1,349,719

CAPITAL AND RESERVES

Called up share capital

138

148

Capital redemption reserve

10

10

-

Retained earnings

10

1,128,145

1,349,571

1,128,293

1,349,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

M Ashton - Director

D J Evans - Director

E G M Thompson - Director

J Roden - Director

Mrs L A Branson-Bradshaw - Director

C S Birchell - Director

1.	STATUTORY INFORMATION

LANCASTER HASKINS 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.

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.

Critical accounting judgements and key sources of estimation uncertainty

In the opinion of the directors there are no critical accounting judgments nor sources of estimation uncertainty.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 40 (2025 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

783,743

NET BOOK VALUE

At 31 March 2026

783,743

At 31 March 2025

783,743

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

175,298

Additions

9,416

At 31 March 2026

184,714

DEPRECIATION

At 1 April 2025

162,972

Charge for year

5,435

At 31 March 2026

168,407

NET BOOK VALUE

At 31 March 2026

16,307

At 31 March 2025

12,326

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

489,108

617,103

Unbilled work

104,615

200,583

Bad debt provision

(45,465

)

(17,763

)

Other debtors

-

958

Prepayments

39,049

38,461

587,307

839,342

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,640

13,077

Tax

128,226

140,889

Social security and other taxes

156,571

137,366

S N Beesley

69,180

44,677

Directors' current accounts

-

17,390

Accrued expenses

38,602

22,024

395,219

375,423

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

55,251

76,605

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Other creditors

50,877

72,309

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2025

1,349,571

-

1,349,571

Profit for the year

381,955

381,955

Dividends

(477,756

)

(477,756

)

Purchase of own shares

(125,625

)

10

(125,615

)

At 31 March 2026

1,128,145

10

1,128,155

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the Directors.