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REGISTERED NUMBER: 14407182 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Lin & Co. Legal Consultancy Limited

Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lin & Co. Legal Consultancy Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: C Lin





REGISTERED OFFICE: 1 Trinity place
Midland Drive
Sutton Coldfield
B721TX





REGISTERED NUMBER: 14407182 (England and Wales)





ACCOUNTANTS: Harris & Co
(The practising name of
Harris Accountants Limited)
1 Trinity Place
Midland Drive
Sutton Coldfield
B72 1 TX

Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,875 25,167

CURRENT ASSETS
Debtors 5 12,132 8,087
Cash at bank 18,292 26,577
30,424 34,664
CREDITORS
Amounts falling due within one year 6 13,339 19,885
NET CURRENT ASSETS 17,085 14,779
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,960

39,946

CREDITORS
Amounts falling due after more than
one year

7

18,368

21,070
NET ASSETS 17,592 18,876

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,492 18,776
SHAREHOLDERS' FUNDS 17,592 18,876

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

Balance Sheet - continued
31 October 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 director and authorised for issue on 23 July 2025 and were signed by:





C Lin - Director


Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

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


1. STATUTORY INFORMATION

Lin & Co. Legal Consultancy 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.

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.

Plant and machinery 25% reducing balance

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.

Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash and cash equivalents
Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with an insignificant risk of change in value.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Lin & Co. Legal Consultancy Limited (Registered number: 14407182)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 28,979
DEPRECIATION
At 1 November 2023 3,812
Charge for year 6,292
At 31 October 2024 10,104
NET BOOK VALUE
At 31 October 2024 18,875
At 31 October 2023 25,167

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 9,025 2,444
Other debtors 3,107 5,643
12,132 8,087

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Taxation and social security 903 9,035
Other creditors 12,436 10,850
13,339 19,885

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Other creditors 18,368 21,070