REGISTERED NUMBER: 07334684 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LINEAR SERVICES (GLOS) LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTORS:

Mrs S Hayes

Mr C J Hayes

REGISTERED OFFICE:

41 Rodney Road

Cheltenham

Gloucestershire

GL50 1HX

REGISTERED NUMBER:

07334684 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

41 Rodney Road

Cheltenham

Gloucestershire

GL50 1HX

FIXED ASSETS

Tangible assets

4

667

236

CURRENT ASSETS

Stocks

-

715

Debtors

5

125

101

Cash at bank

30,796

21,510

30,921

22,326

CREDITORS

Amounts falling due within one year

6

9,620

10,286

NET CURRENT ASSETS

21,301

12,040

TOTAL ASSETS LESS CURRENT LIABILITIES

21,968

12,276

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

21,948

12,256

SHAREHOLDERS' FUNDS

21,968

12,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by:

Mr C J Hayes - Director

Mrs S Hayes - Director

1.	STATUTORY INFORMATION

Linear Services (Glos) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Computer equipment

-

25% on reducing balance

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

1,191

Additions

500

At 31 August 2025

1,691

DEPRECIATION

At 1 September 2024

955

Charge for year

69

At 31 August 2025

1,024

NET BOOK VALUE

At 31 August 2025

667

At 31 August 2024

236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

125

101

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

125

120

Tax

2,172

2,444

VAT

2,323

2,722

Directors' current accounts

5,000

5,000

9,620

10,286

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a balance owed to the directors of £5,000 (2024 £5,000). This loan does not attract interest and has no repayment terms.