| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| REFERENCELINE LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| FOR |
| REFERENCELINE LIMITED |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 June 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| REFERENCELINE LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 June 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| Newtown House |
| 38 Newtown Road |
| Liphook |
| Hampshire |
| GU30 7DX |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| BALANCE SHEET |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| BALANCE SHEET - continued |
| 30 June 2025 |
| The financial statements were approved by the director and authorised for issue on |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| Referenceline Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoices for services provided, excluding VAT. Charges for services still to be provided are carried forward as a current liability to be matched to the relevant period when the service is to be provided. |
| Trademarks & domain names |
| The cost of trademarks and domain names are not depreciated. |
| Software development |
| The cost of software is amortised over 7 years from the month in which the cost is incurred. |
| Database |
| The database was valued in 2009 with reference to the cost to compile the database and future earnings potential. The directors review the underlying assumptions on an annual basis. |
| Tangible fixed assets |
| Improvements to property | - |
| Computer and other equipment | - |
| Financial instruments |
| Cash & cash equivalents |
| Cash and cash equivalents in the balance sheet comprise cash at bank, cash in hand and short term deposits with an original maturity date of three months or less. |
| Short-term debtors and creditors |
| Debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses. |
| 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. |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 June 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Trademark |
| & domain | Software |
| names | Database | development | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| At 30 June 2025 |
| AMORTISATION |
| At 1 July 2024 |
| Amortisation for year |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| The accumulated database of references has been valued by the director at £300,000 based on the cost to compile the database and the future earnings potential from the registered firms to which they relate. |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Computer |
| to | and other |
| property | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| REFERENCELINE LIMITED (REGISTERED NUMBER: 03341734) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 June 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 July 2024 |
| and 30 June 2025 |