Line Made Ltd 09543393 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is 70229 - Management consultancy activities other than financial management Digita Accounts Production Advanced 6.30.9574.0 true true 09543393 2024-05-01 2025-04-30 09543393 2025-04-30 09543393 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-04-30 09543393 core:RetainedEarningsAccumulatedLosses 2025-04-30 09543393 core:ShareCapital 2025-04-30 09543393 core:CurrentFinancialInstruments 2025-04-30 09543393 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 09543393 core:FurnitureFittingsToolsEquipment 2025-04-30 09543393 bus:SmallEntities 2024-05-01 2025-04-30 09543393 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 09543393 bus:FilletedAccounts 2024-05-01 2025-04-30 09543393 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09543393 bus:RegisteredOffice 2024-05-01 2025-04-30 09543393 bus:CompanySecretary1 2024-05-01 2025-04-30 09543393 bus:Director1 2024-05-01 2025-04-30 09543393 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-05-01 2025-04-30 09543393 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09543393 core:OfficeEquipment 2024-05-01 2025-04-30 09543393 countries:England 2024-05-01 2025-04-30 09543393 2024-04-30 09543393 core:FurnitureFittingsToolsEquipment 2024-04-30 09543393 2023-05-01 2024-04-30 09543393 2024-04-30 09543393 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-04-30 09543393 core:RetainedEarningsAccumulatedLosses 2024-04-30 09543393 core:ShareCapital 2024-04-30 09543393 core:CurrentFinancialInstruments 2024-04-30 09543393 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09543393

Line Made Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Line Made Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Line Made Ltd

Company Information

Director | Mr T Hoffmann

Company secretary | Mrs S Hoffmann

Registered office | Carrwood Park Selby Road Leeds West Yorkshire LS15 4LG

Accountants | Clever Accounts Limited Brookfield Court Selby Road Leeds LS25 1NB

Line Made Ltd

(Registration number: 09543393)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 52 | 60
Cash at bank and in hand |  | 1 | 61
|  | 53 | 121
Creditors: Amounts falling due within one year |  | (3,524) | (2,374)
Net liabilities |  | (3,471) | (2,253)
Capital and reserves |  |  |
Called up share capital | 5 | 2 | 2
Retained earnings |  | (3,473) | (2,255)
Shareholders' deficit |  | (3,471) | (2,253)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 October 2025

.........................................

Mr T Hoffmann
Director

Line Made Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Carrwood Park
Selby Road
Leeds
West Yorkshire
LS15 4LG
England

These financial statements were authorised for issue by the director on 1 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Line Made Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Asset class | Depreciation method and rate
Office equipment | 33% straightline method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Line Made Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 600 | 600
At 30 April 2025 | 600 | 600
Depreciation
At 1 May 2024 | 600 | 600
At 30 April 2025 | 600 | 600
Carrying amount
At 30 April 2025 | - | -

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2