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LINCS CONTRACTS LIMITED

Registered Number
13630593
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

LINCS CONTRACTS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

A M Marris

Registered Address

21a Newland
Lincoln
LN1 1XP

Registered Number

13630593 (England and Wales)
LINCS CONTRACTS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39871,317
9871,317
Current assets
Debtors479,85553,400
Cash at bank and on hand1,120172
80,97553,572
Creditors amounts falling due within one year5(76,329)(50,325)
Net current assets (liabilities)4,6463,247
Total assets less current liabilities5,6334,564
Provisions for liabilities6(227)(275)
Net assets5,4064,289
Capital and reserves
Called up share capital120120
Profit and loss account5,2864,169
Shareholders' funds5,4064,289
The financial statements were approved and authorised for issue by the Director on 29 April 2025, and are signed on its behalf by:
A M Marris
Director
Registered Company No. 13630593
LINCS CONTRACTS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 October 239168421,758
At 30 September 249168421,758
Depreciation and impairment
At 01 October 23229212441
Charge for year172158330
At 30 September 24401370771
Net book value
At 30 September 24515472987
At 30 September 236876301,317
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,48212,691
Other debtors63,37340,709
Total79,85553,400
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security75,82948,625
Accrued liabilities and deferred income5001,700
Total76,32950,325
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)227275
Total227275
7.Related party transactions
A M Marris Director There was a loan to the director, on which interest at the HMRC official rate of interest was charged. At the balance sheet date the amount due from A M Marris was £63,373 (2023 - £40,709).