Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 30 June 2024 30 June 2024 01037178 Mr Richard Linkogel Mr Ian Crease Mr Richard Linkogel Mr R J Linkogel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01037178 2022-12-31 01037178 2024-06-30 01037178 2023-01-01 2024-06-30 01037178 frs-core:CurrentFinancialInstruments 2024-06-30 01037178 frs-core:FurnitureFittings 2024-06-30 01037178 frs-core:FurnitureFittings 2023-01-01 2024-06-30 01037178 frs-core:FurnitureFittings 2022-12-31 01037178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 01037178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2024-06-30 01037178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 01037178 frs-core:MotorVehicles 2024-06-30 01037178 frs-core:MotorVehicles 2023-01-01 2024-06-30 01037178 frs-core:MotorVehicles 2022-12-31 01037178 frs-core:PlantMachinery 2024-06-30 01037178 frs-core:PlantMachinery 2023-01-01 2024-06-30 01037178 frs-core:PlantMachinery 2022-12-31 01037178 frs-core:CapitalRedemptionReserve 2024-06-30 01037178 frs-core:ShareCapital 2024-06-30 01037178 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01037178 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2024-06-30 01037178 frs-bus:FilletedAccounts 2023-01-01 2024-06-30 01037178 frs-bus:SmallEntities 2023-01-01 2024-06-30 01037178 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-06-30 01037178 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-06-30 01037178 1 2023-01-01 2024-06-30 01037178 frs-bus:Director1 2023-01-01 2024-06-30 01037178 frs-bus:Director2 2023-01-01 2024-06-30 01037178 frs-bus:CompanySecretary1 2023-01-01 2024-06-30 01037178 frs-countries:EnglandWales 2023-01-01 2024-06-30 01037178 2021-12-31 01037178 2022-12-31 01037178 2022-01-01 2022-12-31 01037178 frs-core:CurrentFinancialInstruments 2022-12-31 01037178 frs-core:CapitalRedemptionReserve 2022-12-31 01037178 frs-core:ShareCapital 2022-12-31 01037178 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 01037178
Linkogel And Freeman Limited
Unaudited Financial Statements
For the Period 1 January 2023 to 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01037178
30 June 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,006,716
- 1,006,716
CURRENT ASSETS
Debtors 5 350,000 268,598
Investments 6 375,000 375,000
Cash at bank and in hand - 18,251
725,000 661,849
Creditors: Amounts Falling Due Within One Year 7 - (86,932 )
NET CURRENT ASSETS (LIABILITIES) 725,000 574,917
TOTAL ASSETS LESS CURRENT LIABILITIES 725,000 1,581,633
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (3,711 )
NET ASSETS 725,000 1,577,922
CAPITAL AND RESERVES
Called up share capital 9 343,741 343,741
Capital redemption reserve 381,259 381,259
Profit and Loss Account - 852,922
SHAREHOLDERS' FUNDS 725,000 1,577,922
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Page 2
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Linkogel
Director
9 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Linkogel And Freeman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01037178 . The registered office is Greenburn Laithe, Cowling Hill, Cowling, Keighley, West Yorkshire, BD22 0LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods have been passed to the buyer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line method
Plant & Machinery 10% reducing balance method
Motor Vehicles 25% straight line method
Fixtures & Fittings 25% straight line method
2.4. Taxation
Taxation expense for the period comprises current and deferred tax recognised in the reporting period. 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. In this case tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These 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 recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprises a small group.
2.7. Investments
Fixed asset investments are intially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
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2.8. Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical judgements in applying the entity's accounting policies

No judgements have been made in applying the entities accounting policies that would have a significant effect on the amounts recognised in these financial statements.

(b) Critical accounting estimates and assumptions

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However, there are no estimates or assumptions used in these financial statements that the directors expect will have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2023 1,163,875 51,244 249 4,912 1,220,280
Disposals (1,163,875 ) (51,244 ) (249 ) (4,912 ) (1,220,280 )
Depreciation
As at 1 January 2023 176,690 31,375 249 5,250 213,564
Disposals (176,690 ) (31,375 ) (249 ) (5,250 ) (213,564 )
As at 30 June 2024 - - - - -
Net Book Value
As at 30 June 2024 - - - - -
As at 1 January 2023 987,185 19,869 - (338 ) 1,006,716
5. Debtors
30 June 2024 31 December 2022
£ £
Due within one year
Other debtors - 268,598
Amounts owed by group undertakings 350,000 -
350,000 268,598
Amounts owed by related parties are unsecured, interest free, have no fixed date of repayment and are repayable on demand.
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6. Current Asset Investments
30 June 2024 31 December 2022
£ £
Shares in subsidiaries 375,000 375,000
7. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 December 2022
£ £
Corporation tax - 4,138
Other taxes and social security - 10,180
Accruals and deferred income - 2,422
Amounts owed to group undertakings - 70,192
- 86,932
Amounts owed to related parties are unsecured, interest free, have no fixed date of repayment and are repayable on demand.
8. Deferred Taxation
The provision for deferred tax is made up as follows:
30 June 2024 31 December 2022
£ £
Other timing differences - 3,711
9. Share Capital
30 June 2024 31 December 2022
£ £
Allotted, Called up and fully paid 343,741 343,741
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Arkose Limited . Arkose Limited was incorporated in England & Wales. The ultimate controlling party is Mr R J Linkogel who controls 55% of the shares of the parent company.
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