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Company Registration No. 05481942 (England and Wales)
Linchpin Limited Unaudited accounts for the year ended 30 June 2024
Linchpin Limited Unaudited accounts Contents
Page
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Linchpin Limited Company Information for the year ended 30 June 2024
Directors
I M Summersgill
Secretary
Mrs J Summersgill
Company Number
05481942 (England and Wales)
Registered Office
The Old Rectory Thornton In Craven Skipton North Yorkshire BD23 3TN
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Linchpin Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,876 
3,854 
Current assets
Debtors
33,272 
23,350 
Cash at bank and in hand
93,318 
114,129 
126,590 
137,479 
Creditors: amounts falling due within one year
(88,717)
(81,268)
Net current assets
37,873 
56,211 
Net assets
41,749 
60,065 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
41,747 
60,063 
Shareholders' funds
41,749 
60,065 
For the year 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by
I M Summersgill Director Company Registration No. 05481942
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Linchpin Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Linchpin Limited is a private company, limited by shares, registered in England and Wales, registration number 05481942. The registered office is The Old Rectory, Thornton In Craven, Skipton, North Yorkshire, BD23 3TN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
25% on reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
3,027 
9,990 
13,206 
26,223 
Additions
- 
- 
891 
891 
At 30 June 2024
3,027 
9,990 
14,097 
27,114 
Depreciation
At 1 July 2023
2,095 
8,945 
11,329 
22,369 
Charge for the year
140 
157 
572 
869 
At 30 June 2024
2,235 
9,102 
11,901 
23,238 
Net book value
At 30 June 2024
792 
888 
2,196 
3,876 
At 30 June 2023
932 
1,045 
1,877 
3,854 
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Linchpin Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
32,642 
23,350 
Other debtors
630 
- 
33,272 
23,350 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
8 
- 
Taxes and social security
26,510 
32,663 
Loans from directors
62,199 
48,605 
88,717 
81,268 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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