REGISTERED NUMBER: 08475822 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Lonmer Construction Limited

Page

Company Information

1

Report of the Directors

2

Accountants' Report

3

Statement of Income and Retained Earnings

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Mr J M Long

Mr J E Long

REGISTERED OFFICE:

12 West Links

Chandlers Ford

Eastleigh

Hampshire

SO53 3TG

REGISTERED NUMBER:

08475822 (England and Wales)

ACCOUNTANTS:

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

Mr J M Long

Mr J E Long

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J M Long - Director

21 October 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lonmer Construction Limited for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Lonmer Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lonmer Construction Limited and state those matters that we have agreed to state to the Board of Directors of Lonmer Construction Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lonmer Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lonmer Construction Limited. You consider that Lonmer Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lonmer Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

21 October 2026

TURNOVER

1,845,480

350,871

Cost of sales

1,504,056

233,633

GROSS PROFIT

341,424

117,238

Administrative expenses

159,477

131,545

181,947

(14,307

)

Other operating income

850

934

OPERATING PROFIT/(LOSS)

4

182,797

(13,373

)

Interest payable and similar expenses

1,164

2,448

PROFIT/(LOSS) BEFORE TAXATION

181,633

(15,821

)

Tax on profit/(loss)

41,107

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

140,526

(15,821

)

Retained earnings at beginning of year

(14,042

)

1,779

RETAINED EARNINGS AT END OF YEAR

126,484

(14,042

)

FIXED ASSETS

Tangible assets

5

899

-

CURRENT ASSETS

Stocks

2,653

26,500

Debtors

6

34,750

8,020

Cash at bank and in hand

202,060

5,065

239,463

39,585

CREDITORS

Amounts falling due within one year

7

113,778

46,027

NET CURRENT ASSETS/(LIABILITIES)

125,685

(6,442

)

TOTAL ASSETS LESS CURRENT LIABILITIES

126,584

(6,442

)

CREDITORS

Amounts falling due after more than one year

8

-

7,500

NET ASSETS/(LIABILITIES)

126,584

(13,942

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

126,484

(14,042

)

126,584

(13,942

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Mr J M Long - Director

1.	STATUTORY INFORMATION

Lonmer Construction 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 represents amounts receivable for services net of VAT. This has been recognised in accordance with UITF abstract 40 'Revenue recognition and Service contracts'.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable. Amounts recoverable are included within stocks.

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

-

33% on cost and 25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. The client considers all financial assets to be basic.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors , bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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 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 4 (2025 - 4 ) .

4.	OPERATING PROFIT/(LOSS)

The operating profit (2025 - operating loss) is stated after charging:

31.1.26

31.1.25

£

£

Depreciation - owned assets

258

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

53,760

Additions

1,157

At 31 January 2026

54,917

DEPRECIATION

At 1 February 2025

53,760

Charge for year

258

At 31 January 2026

54,018

NET BOOK VALUE

At 31 January 2026

899

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Amounts owed by group undertakings

32,148

-

Other debtors

2,602

8,020

34,750

8,020

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

7,500

15,207

Trade creditors

36,094

20,309

Amounts owed to group undertakings

-

875

Taxation and social security

67,609

666

Other creditors

2,575

8,970

113,778

46,027

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

7,500