REGISTERED NUMBER: 15719752 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025

FOR

LINWOOD INVESTMENTS GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Deol

S Deol

REGISTERED OFFICE:

Unit 2

Woodingdean Business Park

Sea View Way

Brighton

East Sussex

BN2 6NX

REGISTERED NUMBER:

15719752 (England and Wales)

ACCOUNTANTS:

Hartley Fowler LLP

Chartered Accountants

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1EY

FIXED ASSETS

Investments

4

1,373,000

TOTAL ASSETS LESS CURRENT LIABILITIES

1,373,000

CAPITAL AND RESERVES

Called up share capital

5

1,373,000

Other reserves

(2

)

Retained earnings

2

SHAREHOLDERS' FUNDS

1,373,000

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 7 October 2025 and were signed on its behalf by:

M S Deol - Director

1.	STATUTORY INFORMATION

Linwood Investments Group 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.

Preparation of consolidated financial statements

The financial statements contain information about Linwood Investments Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2,746,002

Disposals

(1,373,002

)

At 31 March 2025

1,373,000

NET BOOK VALUE

At 31 March 2025

1,373,000

The company acquired the entire shareholding of Linwood Investments Limited (holding company for the Linwood group) in the year. The company issued ordinary A and ordinary B shares to the value of the open market value of the Linwood group.

Subsequently a capital reduction demerger was effected moving part of the group to a new holding company.

5.	CALLED UP SHARE CAPITAL

On incorporation the company issued 100 A ordinary shares of £1 and £100 B ordinary shares of £1 at par value.

On the 12 July 2024 the company issued a further 1,372,900 A ordinary shares of £1 and 1,372,900 B ordinary shares of £1 at par value.

On the 14 July 2024 the company passed a special resolution to cancel and extinguish the 1,373,000 B ordinary shares of £1.