Company registration number: 01049322
Annual report and unaudited financial statements
for the period ended 30 June 2026
for
F A Lachmann Consultants Limited
Pages for filing with the Registrar
Company registration number: 01049322
F A Lachmann Consultants Limited
Balance sheet
as at 30 June 2026
30 Jun 26 31 Dec 24
Note £ £ £ £
Fixed assets
Tangible assets 4 - 5,071
- 5,071
Current assets
Debtors 5 14,234 10,292
Cash at bank and in hand 307,580 273,768
321,814 284,060
Creditors: amounts falling due within one year
6 (97,155) (41,736)
Net current assets 224,659 242,324
Total assets less current liabilities 224,659 247,395
Provisions for liabilities - (1,254)
NET ASSETS 224,659 246,141
Capital and reserves
Called up share capital 100 100
Profit and loss account 224,559 246,041
TOTAL EQUITY 224,659 246,141
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 01049322
F A Lachmann Consultants Limited
Balance sheet - continued
as at 30 June 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Poulter, Director
19 October 2026
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F A Lachmann Consultants Limited
Notes to the financial statements
for the period ended 30 June 2026
1 Company information
F A Lachmann Consultants Limited is a private company registered in England and Wales. Its registered number is 01049322. The company is limited by shares. Its registered office is Brookside, Wath, Ripon, North Yorkshire, HG4 5EN.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.:
Plant and machinery -
Fixtures & fittings - 10% reducing balance
3
F A Lachmann Consultants Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
2 Accounting policies - continued
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 4 (2024 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 45,504
Additions 890
Disposals (46,394)
At 30 June 2026 -
4
F A Lachmann Consultants Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
4 Tangible fixed assets - continued
Depreciation
At 1 January 2025 40,433
Eliminated on disposal (40,433)
At 30 June 2026 -
Net book value
At 30 June 2026 -
At 31 December 2024 5,071
5 Debtors
30 Jun 26 31 Dec 24
£ £
Trade debtors - 10,007
Taxation 14,234 -
Prepayments and accrued income - 285
14,234 10,292
6 Creditors: amounts falling due within one year
30 Jun 26 31 Dec 24
£ £
Amounts owed to directors 29,630 -
Other creditors 35,239 3,716
Taxation 28,786 15,551
Social security and other tax - 19,639
Accruals and deferred income 3,500 2,830
97,155 41,736
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F A Lachmann Consultants Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 30 June 2026 and 31 December 2024.
30 Jun 26 31 Dec 24
£ £
N J Poulter
Amounts advanced 5,370 -
Amounts repaid (35,000) -
Balance outstanding at end of period (29,630) -
Interest free
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