REGISTERED NUMBER: 06513551 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

ONYX LIFT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Allport

G Allport

REGISTERED OFFICE:

Hillbrook Farm Nurseries Wigbeth

Horton

Wimborne

BH21 7JH

REGISTERED NUMBER:

06513551 (England and Wales)

ACCOUNTANTS:

Enhance

Chartered Accountants & Business Advisers

38 Middlehill Road

Wimborne

Dorset

BH21 2SE

FIXED ASSETS

Tangible assets

4

91,717

62,347

CURRENT ASSETS

Debtors

5

188,027

93,510

Cash at bank and in hand

60,520

122,134

248,547

215,644

CREDITORS

Amounts falling due within one year

6

163,648

78,321

NET CURRENT ASSETS

84,899

137,323

TOTAL ASSETS LESS CURRENT LIABILITIES

176,616

199,670

CREDITORS

Amounts falling due after more than one year

7

39,688

43,110

NET ASSETS

136,928

156,560

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

136,927

156,559

136,928

156,560

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

G Allport - Director

1.	STATUTORY INFORMATION

Onyx Lift Services 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.

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.

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.

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 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2025

24,185

38,528

-

Additions

-

989

1,500

Disposals

-

-

-

Reclassification/transfer

-

-

-

At 28 February 2026

24,185

39,517

1,500

DEPRECIATION

At 1 March 2025

-

37,350

-

Charge for year

-

542

375

Eliminated on disposal

-

-

-

Impairments

-

-

-

Reclassification/transfer

-

-

-

At 28 February 2026

-

37,892

375

NET BOOK VALUE

At 28 February 2026

24,185

1,625

1,125

At 28 February 2025

24,185

1,178

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

103,260

1,299

167,272

Additions

59,803

1,648

63,940

Disposals

(31,673

)

-

(31,673

)

Reclassification/transfer

2,302

-

2,302

At 28 February 2026

133,692

2,947

201,841

DEPRECIATION

At 1 March 2025

66,353

1,222

104,925

Charge for year

20,745

431

22,093

Eliminated on disposal

(25,997

)

-

(25,997

)

Impairments

11,563

-

11,563

Reclassification/transfer

(2,460

)

-

(2,460

)

At 28 February 2026

70,204

1,653

110,124

NET BOOK VALUE

At 28 February 2026

63,488

1,294

91,717

At 28 February 2025

36,907

77

62,347

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

Motor

vehicles

£

COST

Additions

58,553

Reclassification/transfer

35,320

At 28 February 2026

93,873

DEPRECIATION

Charge for year

17,417

Impairments

11,563

Reclassification/transfer

12,640

At 28 February 2026

41,620

NET BOOK VALUE

At 28 February 2026

52,253

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

89,923

86,918

Amounts owed by group undertakings

91,714

-

Other debtors

6,390

6,592

188,027

93,510

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

18,971

-

Trade creditors

23,547

23,881

Amounts owed to group undertakings

10,010

-

Taxation and social security

47,491

52,144

Other creditors

63,629

2,296

163,648

78,321

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,812

Hire purchase contracts

39,688

37,298

39,688

43,110