Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01673262 Mrs Linda Coates Linian (CI) Limited First Floor, Durell House, 28 New Street, St Helier Jersey, JE2 3RA true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01673262 2023-12-31 01673262 2024-12-31 01673262 2024-01-01 2024-12-31 01673262 frs-core:CurrentFinancialInstruments 2024-12-31 01673262 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 01673262 frs-core:ShareCapital 2024-12-31 01673262 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01673262 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01673262 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01673262 frs-bus:SmallEntities 2024-01-01 2024-12-31 01673262 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01673262 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01673262 1 2024-01-01 2024-12-31 01673262 frs-bus:Director1 2024-01-01 2024-12-31 01673262 frs-countries:EnglandWales 2024-01-01 2024-12-31 01673262 2022-12-31 01673262 2023-12-31 01673262 2023-01-01 2023-12-31 01673262 frs-core:CurrentFinancialInstruments 2023-12-31 01673262 frs-core:ShareCapital 2023-12-31 01673262 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01673262
Linian Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Accounting and Office Solutions Ltd
112 The Wincombe Centre
Wincombe Business Park
Shaftesbury
Dorset
SP7 9QD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01673262
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 17,536 2,773
Cash at bank and in hand 59,924 65,775
77,460 68,548
Creditors: Amounts Falling Due Within One Year 5 (3,654 ) (4,820 )
NET CURRENT ASSETS (LIABILITIES) 73,806 63,728
TOTAL ASSETS LESS CURRENT LIABILITIES 73,806 63,728
NET ASSETS 73,806 63,728
CAPITAL AND RESERVES
Called up share capital 6 5,000 5,000
Profit and Loss Account 68,806 58,728
SHAREHOLDERS' FUNDS 73,806 63,728
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Linda Coates
Director
24/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Linian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01673262 . The registered office is Green Corner Cottage, Pen Selwood, Wincanton, Somerset, BA9 8LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represented the total invoice value, excluding value added tax, of sales made during the
year.The total turnover of the company for the year has been derived from its principal activity
wholly undertaken in the UK.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative
impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative
impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land,
at rates calculated to write off the cost, less estimated residual value, of each asset evenly over
its expected useful life, as follows;

Fixtures, fittings, tools and equipment 33% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 100 -
Linian (CI) Ltd 17,278 -
VAT 158 2,773
17,536 2,773
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 252 33
Corporation tax 1,127 2,049
Other taxes and social security 2,000 2,000
Accruals and deferred income 275 738
3,654 4,820
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5,000 5,000
7. Related Party Transactions
During the year, the company provided services in the normal course of business to SAI Limited
(also controlled by Linian (CI) Limited) for £40,000 (2023: £40,000). The price charged was the
normal market price in the case of each individual purchase.
Amounts owed to group undertakings
At the end of the year the amounts owed to group undertakings and undertakings in which the company has a participating interest was £17277 (2023 £0).
Polymer Research & Development Limited Share Holding
The company holds a 100% investment holding made up of £1 shares. The company is dormant. 
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Linian (CI) Limited . Linian (CI) Limited was incorporated in the Channel Islands. Copies of the group accounts may be obtained from the secretary, First Floor, Durell House, 28 New Street, St Helier Jersey, JE2 3RA . The ultimate controlling party is Linian (CI) Limited .
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