Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity1012truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02298598 2023-04-01 2024-03-31 02298598 2022-04-01 2023-03-31 02298598 2024-03-31 02298598 2023-03-31 02298598 c:Director1 2023-04-01 2024-03-31 02298598 d:Buildings 2023-04-01 2024-03-31 02298598 d:Buildings 2024-03-31 02298598 d:Buildings 2023-03-31 02298598 d:Buildings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02298598 d:PlantMachinery 2023-04-01 2024-03-31 02298598 d:PlantMachinery 2024-03-31 02298598 d:PlantMachinery 2023-03-31 02298598 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02298598 d:MotorVehicles 2023-04-01 2024-03-31 02298598 d:MotorVehicles 2024-03-31 02298598 d:MotorVehicles 2023-03-31 02298598 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02298598 d:FurnitureFittings 2023-04-01 2024-03-31 02298598 d:FurnitureFittings 2024-03-31 02298598 d:FurnitureFittings 2023-03-31 02298598 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02298598 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02298598 d:CurrentFinancialInstruments 2024-03-31 02298598 d:CurrentFinancialInstruments 2023-03-31 02298598 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02298598 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02298598 d:ShareCapital 2024-03-31 02298598 d:ShareCapital 2023-03-31 02298598 d:RevaluationReserve 2024-03-31 02298598 d:RevaluationReserve 2023-03-31 02298598 d:RetainedEarningsAccumulatedLosses 2024-03-31 02298598 d:RetainedEarningsAccumulatedLosses 2023-03-31 02298598 c:FRS102 2023-04-01 2024-03-31 02298598 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02298598 c:FullAccounts 2023-04-01 2024-03-31 02298598 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02298598 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 02298598









LINTEL INTERNATIONAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
LINTEL INTERNATIONAL LIMITED
REGISTERED NUMBER: 02298598

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
15,762
459,187

  
15,762
459,187

Current assets
  

Debtors: amounts falling due within one year
 5 
511,324
303,047

Cash at bank and in hand
 6 
707,698
618,674

  
1,219,022
921,721

Creditors: amounts falling due within one year
 7 
(327,036)
(298,572)

Net current assets
  
 
 
891,986
 
 
623,149

Total assets less current liabilities
  
907,748
1,082,336

  

Net assets
  
907,748
1,082,336


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Revaluation reserve
  
-
307,908

Profit and loss account
  
897,748
764,428

  
907,748
1,082,336


Page 1

 
LINTEL INTERNATIONAL LIMITED
REGISTERED NUMBER: 02298598
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2024.




J Brooks
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
LINTEL INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Lintel International Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The registered office is 7 Caxton Centre, Porters Wood, St Albans, Hertfordshire, AL3 6XT.
The company's principal activity is that of electrical contracting and voice and data cabling installation.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
25%
Fixtures and fittings
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
LINTEL INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 12).

Page 4

 
LINTEL INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 April 2023
430,000
19,212
314,465
144,909
908,586


Additions
-
-
-
640
640


Disposals
(430,000)
-
(12,555)
-
(442,555)



At 31 March 2024

-
19,212
301,910
145,549
466,671



Depreciation


At 1 April 2023
-
15,372
290,389
143,638
449,399


Charge for the year on owned assets
-
3,840
9,851
374
14,065


Disposals
-
-
(12,555)
-
(12,555)



At 31 March 2024

-
19,212
287,685
144,012
450,909



Net book value



At 31 March 2024
-
-
14,225
1,537
15,762



At 31 March 2023
430,000
3,840
24,076
1,271
459,187

If the freehold property had not been included at valuation they would have been included under the historical cost convention as follows:

2024
2023
£
£



Cost
-
203,515

Accumulated depreciation
-
(93,633)

Net book value
-
109,882

Page 5

 
LINTEL INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Freehold property
£



At cost
203,515

Revaluation: 2020
296,485

Revaluation: 2023
(70,000)

430,000


5.


Debtors

2024
2023
£
£


Trade debtors
484,222
276,804

Other debtors
2,535
-

Prepayments and accrued income
4,262
5,938

Corporation tax recoverable
20,305
20,305

511,324
303,047



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
707,698
618,674

707,698
618,674



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
155,767
156,582

Other taxation and social security
163,751
135,067

Other creditors
3,768
3,173

Accruals and deferred income
3,750
3,750

327,036
298,572


Page 6

 
LINTEL INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,833 (2023: £10,328). At the balance sheet date, the amount owing to the scheme was £3,768 (2023: £3,173)

 
Page 7