Registration number: 02898214

Lynton Services Mayfair (1994) Limited

Statement of Financial Position as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3	3
Current assets
Stocks	5	5,167	3,480
Debtors	6	39,970	57,426
Cash at bank and in hand		57,139	69,517
		102,276	130,423
Creditors: Amounts falling due within one year	7	(73,967)	(78,717)
Net current assets		28,309	51,706
Net assets		28,312	51,709
Capital and reserves
Called up share capital		2	2
Retained earnings		28,310	51,707
Shareholders' funds		28,312	51,709

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Lynton Services Mayfair (1994) Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 12 November 2025
 

.........................................

G H Garland

Director

Company registration number: 02898214

Lynton Services Mayfair (1994) Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of the provision of building maintenance services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company had net assets at 30 April 2025 amounting to £28,312 including cash at bank of £57,139.

Having made enquires the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue based upon the contractual stage of completion of the building maintenance services.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Lynton Services Mayfair (1994) Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	4 years straight line
Plant and equipment	4 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company during the year was 3 (2024 - 3).

Lynton Services Mayfair (1994) Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and Equipment £	Total £
Cost or valuation
At 1 May 2024	1,658	1,130	2,788
At 30 April 2025	1,658	1,130	2,788
Depreciation
At 1 May 2024	1,657	1,128	2,785
At 30 April 2025	1,657	1,128	2,785
Carrying amount
At 30 April 2025	1	2	3
At 30 April 2024	1	2	3

5

Stocks

	2025 £	2024 £
Work in progress	5,167	3,480

6

Debtors

	2025 £	2024 £
Trade debtors	36,072	56,052
Other debtors	3,898	1,374
	39,970	57,426

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	49,689	45,400
Taxation and social security	15,501	17,345
Accruals and deferred income	4,500	14,946
Other creditors	4,277	1,026
	73,967	78,717

Lynton Services Mayfair (1994) Limited

Notes to the Financial Statements for the Year Ended 30 April 2025