Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activity3false2024-01-01false3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02606505 2024-01-01 2024-12-31 02606505 2023-01-01 2023-12-31 02606505 2024-12-31 02606505 2023-12-31 02606505 1 2024-01-01 2024-12-31 02606505 d:Director1 2024-01-01 2024-12-31 02606505 d:RegisteredOffice 2024-01-01 2024-12-31 02606505 d:Agent1 2024-01-01 2024-12-31 02606505 c:PlantMachinery 2024-12-31 02606505 c:PlantMachinery 2023-12-31 02606505 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02606505 c:MotorVehicles 2024-01-01 2024-12-31 02606505 c:MotorVehicles 2024-12-31 02606505 c:MotorVehicles 2023-12-31 02606505 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02606505 c:ComputerEquipment 2024-01-01 2024-12-31 02606505 c:ComputerEquipment 2024-12-31 02606505 c:ComputerEquipment 2023-12-31 02606505 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02606505 c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02606505 c:CurrentFinancialInstruments 2024-12-31 02606505 c:CurrentFinancialInstruments 2023-12-31 02606505 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 02606505 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 02606505 c:ShareCapital 2024-12-31 02606505 c:ShareCapital 2023-12-31 02606505 c:RetainedEarningsAccumulatedLosses 2024-12-31 02606505 c:RetainedEarningsAccumulatedLosses 2023-12-31 02606505 d:OrdinaryShareClass1 2024-01-01 2024-12-31 02606505 d:OrdinaryShareClass1 2024-12-31 02606505 d:FRS102 2024-01-01 2024-12-31 02606505 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02606505 d:FullAccounts 2024-01-01 2024-12-31 02606505 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02606505 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02606505





LINE NETWORKS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
LINE NETWORKS LIMITED
 
 
COMPANY INFORMATION


Director
Victor Geoffrey Wilson 




Registered number
02606505



Registered office
40 Chamberlayne Road

London

NW10 3JE




Accountants
Simmons Gainsford Professional Services Limited
Chartered Accountants

14th Floor

33 Cavendish Square

London

W1G 0PW




Bankers
National Westminster
PO Box 2162

20 Dean Street

London

W1A 1SX





 
LINE NETWORKS LIMITED
 

CONTENTS



Page
Balance Sheet
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
LINE NETWORKS LIMITED
REGISTERED NUMBER:02606505

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
353
529

  
353
529

Current assets
  

Stocks
  
640
640

Debtors
 5 
42,874
20,652

Cash at bank and in hand
  
57,593
43,789

  
101,107
65,081

Creditors: amounts falling due within one year
 6 
(39,218)
(32,342)

Net current assets
  
 
 
61,889
 
 
32,739

Total assets less current liabilities
  
62,242
33,268

  

Net assets
  
62,242
33,268


Capital and reserves
  

Called up share capital 
 7 
150
150

Profit and loss account
  
62,092
33,118

  
62,242
33,268


Page 1

 
LINE NETWORKS LIMITED
REGISTERED NUMBER:02606505
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers 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 director acknowledges his 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 profit and loss account 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 31 July 2025.


___________________________
Victor Geoffrey Wilson
Director

Page 2

 
LINE NETWORKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Line Networks Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. 

 
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:

Motor vehicles
-
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 outbasis. Work in progress and finished goods include labour and attributable overheads.

Page 3

 
LINE NETWORKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
LINE NETWORKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
7,273
6,500
755
14,528



At 31 December 2024

7,273
6,500
755
14,528



Depreciation


At 1 January 2024
7,273
6,500
226
13,999


Charge for the year on owned assets
-
-
176
176



At 31 December 2024

7,273
6,500
402
14,175



Net book value



At 31 December 2024
-
-
353
353



At 31 December 2023
-
-
529
529

Page 5

 
LINE NETWORKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
40,682
17,495

Other debtors
-
3,157

Prepayments
2,192
-

42,874
20,652



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Company credit card
494
752

Trade creditors
-
2,533

Corporation tax
4,772
-

Other taxation and social security
9,195
10,758

Other creditors
12,319
7,809

Accruals
12,438
10,490

39,218
32,342



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



150  Ordinary shares of £1 each
150
150



8.


Profit and loss reserves

2024
2023
£
£



Profit and loss account brought forward at the beginning of the year
33,118
32,712

Profit/ (Loss)
28,974
406

62,092
33,118

Page 6

 
LINE NETWORKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Post balance sheet events

There were no events since the year end which materially affected the company.


10.


Controlling party

David George Cook, Esq. who holds majority of the shares in Line Networks Limited, is the ultimate controller.

 
Page 7