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REGISTERED NUMBER: 03164675 (England and Wales)















Financial Statements

for the Year Ended 30 November 2023

for

Linton Design and Manufacture Limited

Linton Design and Manufacture Limited (Registered number: 03164675)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Linton Design and Manufacture Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: T P Bovingdon
C G Justice





SECRETARY: Mrs C M Bovingdon





REGISTERED OFFICE: 11 Chartmoor Raod
Leighton Buzzard
Bedfordshire
LU7 4WG





REGISTERED NUMBER: 03164675 (England and Wales)





ACCOUNTANT: Roberts Accountancy & Tax Limited
11 Chartmoor Road
Leighton Buzzard
Bedfordshire
LU7 4WG

Linton Design and Manufacture Limited (Registered number: 03164675)

Balance Sheet
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 86,761 94,598
Investments 5 201 201
86,962 94,799

CURRENT ASSETS
Stocks 4,228 4,582
Debtors 6 48,158 66,814
Cash at bank 825,681 766,009
878,067 837,405
CREDITORS
Amounts falling due within one year 7 (94,125 ) (74,541 )
NET CURRENT ASSETS 783,942 762,864
TOTAL ASSETS LESS CURRENT
LIABILITIES

870,904

857,663

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 870,902 857,661
SHAREHOLDERS' FUNDS 870,904 857,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:




T P Bovingdon - Director



C G Justice - Director


Linton Design and Manufacture Limited (Registered number: 03164675)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Linton Design and Manufacture 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 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.
Plant and machinery - 10% on reducing balance
Furniture and equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Fixed asset investments
Investments in subsidiary undertakings are stated at cost less any provisions for impairment in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

Linton Design and Manufacture Limited (Registered number: 03164675)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 508,990
DEPRECIATION
At 1 December 2022 414,392
Charge for year 7,837
At 30 November 2023 422,229
NET BOOK VALUE
At 30 November 2023 86,761
At 30 November 2022 94,598


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022
and 30 November 2023 201
NET BOOK VALUE
At 30 November 2023 201
At 30 November 2022 201

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,718 65,374
Other debtors 1,440 1,440
48,158 66,814

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,851 2,771
Taxation and social security 24,690 23,733
Other creditors 64,584 48,037
94,125 74,541

Linton Design and Manufacture Limited (Registered number: 03164675)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance at the year end due to the directors was £58,728 (2022 : £44,790). This balance is included with in other creditors.

During the year, dividends were paid to the directors T P Bovington and C G Justice totalling £52,250 (2022: £46,000).

The two directors and shareholders are also 50% partners in the partnership Linton Engineering. The company paid rent at market value to the partnership amounting to £33,500 (2022: £33,500).










9. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as both directors have a 50% ownership of the company.