Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity22falsetruefalse 13800827 2024-04-01 2025-03-31 13800827 2023-04-01 2024-03-31 13800827 2025-03-31 13800827 2024-03-31 13800827 c:Director2 2024-04-01 2025-03-31 13800827 d:FurnitureFittings 2024-04-01 2025-03-31 13800827 d:FurnitureFittings 2025-03-31 13800827 d:FurnitureFittings 2024-03-31 13800827 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13800827 d:ComputerEquipment 2024-04-01 2025-03-31 13800827 d:ComputerEquipment 2025-03-31 13800827 d:ComputerEquipment 2024-03-31 13800827 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13800827 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13800827 d:CurrentFinancialInstruments 2025-03-31 13800827 d:CurrentFinancialInstruments 2024-03-31 13800827 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13800827 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13800827 d:ShareCapital 2025-03-31 13800827 d:ShareCapital 2024-03-31 13800827 d:RetainedEarningsAccumulatedLosses 2025-03-31 13800827 d:RetainedEarningsAccumulatedLosses 2024-03-31 13800827 c:FRS102 2024-04-01 2025-03-31 13800827 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13800827 c:FullAccounts 2024-04-01 2025-03-31 13800827 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13800827 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13800827









LINTON HOMES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
LINTON HOMES LIMITED
REGISTERED NUMBER: 13800827

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
357
540

  
357
540

Current assets
  

Stocks
  
103,112
103,112

Debtors: amounts falling due within one year
 5 
3,012
2,943

Cash at bank and in hand
 6 
42,517
70,499

  
148,641
176,554

Creditors: amounts falling due within one year
 7 
(9,423)
(8,840)

Net current assets
  
 
 
139,218
 
 
167,714

Total assets less current liabilities
  
139,575
168,254

  

Net assets
  
139,575
168,254


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
139,475
168,154

  
139,575
168,254


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Page 1

 
LINTON HOMES LIMITED
REGISTERED NUMBER: 13800827
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
W A O'Regan
Director

Date: 25 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LINTON HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Linton Homes Limited is a company incorporated in the United Kingdom. The address of the registered office is  26 Reculver drive Betlinge, Herne Bay, Kent, CT6 6QE.
The company's principal activity is that of a property rental company. 
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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
LINTON HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
straight line
Computer equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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 insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
LINTON HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
293
439
732



At 31 March 2025

293
439
732



Depreciation


At 1 April 2024
146
46
192


Charge for the year on owned assets
73
110
183



At 31 March 2025

219
156
375



Net book value



At 31 March 2025
74
283
357



At 31 March 2024
147
393
540

Page 5

 
LINTON HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Prepayments and accrued income
3,012
2,943

3,012
2,943



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
42,517
70,499

42,517
70,499



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
7,123
6,340

Accruals and deferred income
2,300
2,500

9,423
8,840


 
Page 6