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REGISTERED NUMBER: 14064392 (England and Wales)











Financial Statements

for the Year Ended 30 April 2024

for

LINCLUDEN HOLDINGS LIMITED

LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LINCLUDEN HOLDINGS LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr H B Goatley
Dr K M Higgins





REGISTERED OFFICE: 1 Brows Lane
Formby
Liverpool
L37 3HY





REGISTERED NUMBER: 14064392 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)

Balance Sheet
30 April 2024

30.4.24 30.4.23
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 802,872 780,372

CURRENT ASSETS
Debtors 5 88,000 170,363
Cash at bank 414 47
88,414 170,410
CREDITORS
Amounts falling due within one year 6 911,835 954,001
NET CURRENT LIABILITIES (823,421 ) (783,591 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(20,549

)

(3,219

)

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (20,550 ) (3,220 )
SHAREHOLDERS' FUNDS (20,549 ) (3,219 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)

Balance Sheet - continued
30 April 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 30 January 2025 and were signed on its behalf by:




Mr H B Goatley - Director



Dr K M Higgins - Director


LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Lincluden Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Going concern
The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future and therefore used the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 May 2023 780,372
Additions 22,500
At 30 April 2024 802,872
NET BOOK VALUE
At 30 April 2024 802,872
At 30 April 2023 780,372

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
as restated
£    £   
VAT - 137,363
Prepayments and accrued income 88,000 33,000
88,000 170,363

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
as restated
£    £   
Bank loans and overdrafts (see note 7) 697,269 840,000
Trade creditors 3,195 4,338
Amounts owed to group undertakings 44,198 31,698
VAT 6,051 -
Directors' current accounts 159,922 76,765
Accruals and deferred income 1,200 1,200
911,835 954,001

7. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
as restated
£    £   
Amounts falling due within one year or on demand:
Bank loans 697,269 840,000

LINCLUDEN HOLDINGS LIMITED (REGISTERED NUMBER: 14064392)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: as restated
£    £   
100 Ordinary 1p 1 1

9. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £159,922, (2023: £76,765) due and payable to the director. The amount is interest free and repayable on demand.

At the balance sheet date the company owed £44,198 (2023: £31,698) to Village Vets Formby Limited. The companies are related parties by virtue of the fact that they are under common control.