ACCOUNTS - Final Accounts

Registered number: 02298598

LINTEL INTERNATIONAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

LINTEL INTERNATIONAL LIMITED

REGISTERED NUMBER: 02298598

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		7,401		15,762
			7,401		15,762
Current assets
Debtors: amounts falling due within one year	5	833,721		511,324
Cash at bank and in hand	6	315,648		707,698
		1,149,369		1,219,022
Creditors: amounts falling due within one year	7	(232,104)		(327,036)
Net current assets			917,265		891,986
Total assets less current liabilities			924,666		907,748

Net assets			924,666		907,748

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	914,666	897,748
	924,666	907,748

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LINTEL INTERNATIONAL LIMITED

REGISTERED NUMBER: 02298598

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

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.

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 comprehensive income 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 on 7 September 2025.

J Brooks

Director

The notes on pages 4 to 7 form part of these financial statements.

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		LINTEL INTERNATIONAL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 April 2023	10,000	-	764,428	774,428
Comprehensive income for the year
Loss for the year	-	-	(174,588)	(174,588)
Surplus on revaluation of freehold property	-	307,908	307,908	615,816
Total comprehensive income for the year	-	307,908	133,320	441,228
Transfer to/from profit and loss account	-	(307,908)	-	(307,908)

At 1 April 2024	10,000	-	897,748	907,748
Comprehensive income for the year
Profit for the year	-	-	16,918	16,918
Total comprehensive income for the year	-	-	16,918	16,918
At 31 March 2025	10,000	-	914,666	924,666

The notes on pages 4 to 7 form part of these financial statements.

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Lintel International Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The registered office is 7 Caxton Centre, Porters Wood, St Albans, Hertfordshire, AL3 6XT.
The company's principal activity is that of electrical contracting and voice and data cabling installation.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.
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.

2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

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.

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:

Plant and machinery	-	20%
Motor vehicles	-	25%
Fixtures and fittings	-	25%

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.

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

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.

2.5

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.

2.6

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.

2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 7 (2024 - 10).

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost or valuation
At 1 April 2024	19,212	301,910	145,549	466,671
Disposals	-	(83,684)	-	(83,684)
At 31 March 2025	19,212	218,226	145,549	382,987
Depreciation
At 1 April 2024	19,212	287,685	144,013	450,910
Charge for the year on owned assets	-	7,866	494	8,360
Disposals	-	(83,684)	-	(83,684)
At 31 March 2025	19,212	211,867	144,507	375,586
Net book value
At 31 March 2025	-	6,359	1,042	7,401
At 31 March 2024	-	14,225	1,537	15,762

Debtors

					2025	2024
					£	£


Trade debtors	827,926	484,222
Other debtors	2,535	2,535
Prepayments and accrued income	3,260	4,262
Corporation tax recoverable	-	20,305
	833,721	511,324

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	315,648	707,698
	315,648	707,698

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	100,619	155,767
Other taxation and social security	121,794	163,751
Other creditors	5,941	3,768
Accruals and deferred income	3,750	3,750
	232,104	327,036

8.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,474 (2024: £8,833). At the balance sheet date, the amount owing to the scheme was £5,941 (2024: £3,768).

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