REGISTERED NUMBER: 02350534 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

LINTON D.M.C. LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D C Linton

REGISTERED OFFICE:

22B Wilson Street

Bon Lea Industrial Estate

Thornaby

Stockton on Tees

TS17 7AR

REGISTERED NUMBER:

02350534 (England and Wales)

ACCOUNTANTS:

Lyons & Co Ltd

23 Yarm Road

Stockton on Tees

TS18 3NJ

FIXED ASSETS

Tangible assets

4

245,421

240,613

Investment property

5

313,318

308,202

558,739

548,815

CURRENT ASSETS

Stocks

159,722

158,291

Debtors

181,827

169,801

Cash at bank

1,849

771

343,398

328,863

CREDITORS

Amounts falling due within one year

412,448

323,292

NET CURRENT (LIABILITIES)/ASSETS

(69,050

)

5,571

TOTAL ASSETS LESS CURRENT LIABILITIES

489,689

554,386

CREDITORS

Amounts falling due after more than one year

-

(59,136

)

PROVISIONS FOR LIABILITIES

(43,292

)

(42,378

)

NET ASSETS

446,397

452,872

CAPITAL AND RESERVES

Called up share capital

4

4

Other reserve

7

239,098

239,098

Retained earnings

207,295

213,770

SHAREHOLDERS' FUNDS

446,397

452,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

Mr D C Linton - Director

1.	STATUTORY INFORMATION

Linton D.M.C. Limited 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.

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 as modified by the revaluation of certain assets.

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.

Freehold property

-

not provided

Plant and machinery

-

33% on reducing balance and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

No depreciation is provided on freehold land and buildings as the directors consider that the net book value is less than the open market value.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 May 2024

312,280

Additions

9,958

At 30 April 2025

322,238

DEPRECIATION

At 1 May 2024

71,667

Charge for year

5,150

At 30 April 2025

76,817

NET BOOK VALUE

At 30 April 2025

245,421

At 30 April 2024

240,613

The property was revalued during 2013 to £210,000 with an original cost of £76,305.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

308,202

Additions

5,116

At 30 April 2025

313,318

NET BOOK VALUE

At 30 April 2025

313,318

At 30 April 2024

308,202

Fair value at 30 April 2025 is represented by:

£

Valuation in 2020

44,653

Valuation in 2023

75,000

Cost

193,665

313,318

If the investment property had not been revalued it would have been included at the following historical cost:

30/4/25

30/4/24

£

£

Cost

188,549

188,549

The investment properties were valued on an open market basis on 31 March 2025 by directors .

6.	SECURED DEBTS

The following secured debts are included within creditors:

30/4/25

30/4/24

£

£

Bank overdrafts

78,342

43,105

The bank overdraft is secured by a legal charge over the freehold property at Wilson Street, Thornaby which is owned by the Company.

7.

RESERVES

Other

reserve

£

At 1 May 2024

and 30 April 2025

239,098

8.	RELATED PARTY DISCLOSURES

Mr D C Linton is a director and owns the entire issued share capital of Bloq Architects Limited.

During the year Bloq Architects Limited charged the company management fees amounting to £62,131 (2024 - £42,608).

9.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current year by Mr D C Linton and preceding year by Mr K J Linton and Mr D C Linton.