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REGISTERED NUMBER: 01621950 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024

FOR

LINEKER BENNETT LTD

LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

LINEKER BENNETT LTD

COMPANY INFORMATION
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024







DIRECTORS: Mrs Z Lineker Bennett
P M Bennett
P Rostron





SECRETARY: Mrs A Rostron





REGISTERED OFFICE: Unit 1 Sun Valley Trading Park
Winnall Close
Winchester
Hampshire
SO23 0LB





REGISTERED NUMBER: 01621950 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN

LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

BALANCE SHEET
28 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,303 2,206
Investments 5 50,250 50,250
51,553 52,456

CURRENT ASSETS
Debtors 6 152,207 104,472
Cash at bank 1,786 9,490
153,993 113,962
CREDITORS
Amounts falling due within one year 7 69,488 37,688
NET CURRENT ASSETS 84,505 76,274
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,058

128,730

CREDITORS
Amounts falling due after more than one
year

8

(18,750

)

(24,000

)

PROVISIONS FOR LIABILITIES (315 ) (509 )
NET ASSETS 116,993 104,221

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 116,893 104,121
116,993 104,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2024 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.

LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

BALANCE SHEET - continued
28 FEBRUARY 2024


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 15 November 2024 and were signed on its behalf by:





P M Bennett - Director


LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024


1. STATUTORY INFORMATION

Lineker Bennett Ltd 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
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.

Depreciation is provided on the following basis:

Fixtures and Equipment - 3 years straight line

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 the Income Statement.

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the period 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.


LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024


2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 28 February 2024 5,026
DEPRECIATION
At 1 August 2023 2,820
Charge for period 903
At 28 February 2024 3,723
NET BOOK VALUE
At 28 February 2024 1,303
At 31 July 2023 2,206

LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024


5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 August 2023
and 28 February 2024 50,250
NET BOOK VALUE
At 28 February 2024 50,250
At 31 July 2023 50,250

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 47,879
Amounts owed by associates 13,563 55,751
Other debtors 138,644 842
152,207 104,472

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,000 9,000
Trade creditors - 612
Amounts owed to associates 513 -
Taxation and social security 42,118 24,421
Other creditors 17,857 3,655
69,488 37,688

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 18,750 24,000

LINEKER BENNETT LTD (REGISTERED NUMBER: 01621950)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 AUGUST 2023 TO 28 FEBRUARY 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 28 February 2024 and the year ended 31 July 2023:

2024 2023
£    £   
Mrs Z Lineker Bennett and P M Bennett
Balance outstanding at start of period (1,028 ) (1,127 )
Amounts advanced 41,477 249,545
Amounts repaid (52,068 ) (249,446 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (11,619 ) (1,028 )

Where appropriate, interest has been charged on the loan and is repayable on demand.

10. RELATED PARTY DISCLOSURES

As at the balance sheet date, Lineker Bennett Limited was owed £12,537 (2023: £55,751) by Bennett and Baxter Limited. A company in which Paul Bennett and Zoe Lineker Bennett are directors and of which Lineker Bennett Limited holds shares in.

As at the balance sheet date, Lineker Bennett Limited was owed £513 by Chapman and Moore Limited. A company in which Paul Bennett and Zoe Lineker Bennett are directors.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LINEKER BENNETT LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lineker Bennett Ltd for the period ended 28 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lineker Bennett Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lineker Bennett Ltd and state those matters that we have agreed to state to the Board of Directors of Lineker Bennett Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lineker Bennett Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lineker Bennett Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lineker Bennett Ltd. You consider that Lineker Bennett Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Lineker Bennett Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans LLP
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN


26 November 2024