Linden House Consulting Ltd Filleted Accounts Cover
Linden House Consulting Ltd
Company No. 09044277
Information for Filing with The Registrar
30 April 2024
Linden House Consulting Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 April 2024.
Principal activities
The principal activity of the company during the year under review was consultancy.
Directors
The Directors who served at any time during the year were as follows:
Barbara Smith
Martin Smith
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Martin Smith
Director
30 April 2024
Linden House Consulting Ltd Balance Sheet Registrar
at
30 April 2024
Company No.
09044277
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
2,1322,132
2,1322,132
Current assets
Debtors
5
19,416-
Cash at bank and in hand
216,198252,860
235,614252,860
Creditors: Amount falling due within one year
6
(25,658)
(33,692)
Net current assets
209,956219,168
Total assets less current liabilities
212,088221,300
Net assets
212,088221,300
Capital and reserves
Called up share capital
22
Profit and loss account
8
212,086221,298
Total equity
212,088221,300
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 April 2024 and signed on its behalf by:
Martin Smith
Director
30 April 2024
Linden House Consulting Ltd Notes to the Accounts Registrar
for the year ended 30 April 2024
1
General information
Linden House Consulting Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 09044277
Its registered office is:
35 Linden Avenue
Darlington
DL3 8PS
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
43
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 May 2023
2,1322,132
At 30 April 2024
2,1322,132
Depreciation
Net book values
At 30 April 2024
2,1322,132
At 30 April 2023
2,132
2,132
5
Debtors
2024
2023
£
£
Other debtors
19,416-
19,416-
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
13,909
20,943
Loans from directors
11,74911,749
Accruals and deferred income
-1,000
25,65833,692
7
Share Capital
£1 ordinary shares . 2 fully called up & paid
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
65,200
66,600
65,200
66,600
Dividends by type:
Equity dividends
65,20066,600
65,200
66,600
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