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REGISTERED NUMBER: 04226180 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Lindy International Limited

Lindy International Limited (Registered number: 04226180)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lindy International Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: D N Casey
P Lindenberg





SECRETARY: D N Casey





REGISTERED OFFICE: Unit 103 Sadler Forster Way
Teesside Industrial Estate
Thornaby
Stockton On Tees
TS17 9JY





REGISTERED NUMBER: 04226180 (England and Wales)





ACCOUNTANTS: Anderson Barrowcliff Limited
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX

Lindy International Limited (Registered number: 04226180)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,374 3,059
Investments 5 30,010 30,010
32,384 33,069

CURRENT ASSETS
Stocks 26,274 -
Debtors 6 593,652 956,002
Cash at bank 167,590 258,810
787,516 1,214,812
CREDITORS
Amounts falling due within one year 7 36,845 79,749
NET CURRENT ASSETS 750,671 1,135,063
TOTAL ASSETS LESS CURRENT
LIABILITIES

783,055

1,168,132

PROVISIONS FOR LIABILITIES - 581
NET ASSETS 783,055 1,167,551

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 783,053 1,167,549
SHAREHOLDERS' FUNDS 783,055 1,167,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 28 May 2025 and were signed on its behalf by:





D N Casey - Director


Lindy International Limited (Registered number: 04226180)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Lindy International 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 (£).


The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost and 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Lindy International Limited (Registered number: 04226180)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2024 8,263
Additions 903
Disposals (1,572 )
At 31 December 2024 7,594
DEPRECIATION
At 1 January 2024 5,204
Charge for year 1,588
Eliminated on disposal (1,572 )
At 31 December 2024 5,220
NET BOOK VALUE
At 31 December 2024 2,374
At 31 December 2023 3,059

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 30,010
NET BOOK VALUE
At 31 December 2024 30,010
At 31 December 2023 30,010

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 69,378 528,668
Amounts owed by group undertakings 485,860 394,795
Other debtors 38,414 32,539
593,652 956,002

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 20,161 19,292
Taxation and social security 2,505 9,919
Other creditors 14,179 50,538
36,845 79,749

Lindy International Limited (Registered number: 04226180)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary 2 2 2

9. RELATED PARTY DISCLOSURES

At the year end £485,860 (2023: £394,795) of loans were due from wholly owned subsidiaries.

Included in trade debtors are amounts of £0 (2023: £451,998) due from wholly owned subsidiaries.

The company is exempt from the obligation to prepare and deliver group accounts.