Registered number
04371329
Linden Design & Build Limited
Unaudited Filleted Accounts
30 September 2024
Linden Design & Build Limited
Registered number: 04371329
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 118,495 49,101
Current assets
Debtors 4 129,651 280,462
Cash at bank and in hand 1,536,993 1,587,509
1,666,644 1,867,971
Creditors: amounts falling due within one year 5 (217,147) (283,069)
Net current assets 1,449,497 1,584,902
Total assets less current liabilities 1,567,992 1,634,003
Provisions for liabilities (6,073) (9,329)
Net assets 1,561,919 1,624,674
Capital and reserves
Called up share capital 15,000 15,000
Profit and loss account 1,546,919 1,609,674
Shareholders' funds 1,561,919 1,624,674
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Berry
Director
Approved by the board on 19 February 2025
Linden Design & Build Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer and equipment 33% straight line
Plant and machinery 20% straight line
Motor vehicles 25% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 October 2023 18,724 231,704 250,428
Additions 1,082 129,874 130,956
Disposals - (151,842) (151,842)
At 30 September 2024 19,806 209,736 229,542
Depreciation
At 1 October 2023 13,910 187,417 201,327
Charge for the year 3,746 35,673 39,419
On disposals - (129,699) (129,699)
At 30 September 2024 17,656 93,391 111,047
Net book value
At 30 September 2024 2,150 116,345 118,495
At 30 September 2023 4,814 44,287 49,101
4 Debtors 2024 2023
£ £
Trade debtors 94,830 233,349
Other debtors 34,821 47,113
129,651 280,462
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 82,482 161,217
Taxation and social security costs 5,180 4,594
Other creditors 129,485 117,258
217,147 283,069
6 Other information
Linden Design & Build Limited is a private company limited by shares and incorporated in England. Its registered office is:
6 The Willows
Shirland
Alfreton
Derbyshire
DE55 6NG
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