1 April 2024 false No description of principal activity Taxfiler 2024.6 05347221business:PrivateLimitedCompanyLtd2024-04-012025-03-31 053472212024-03-31 053472212024-04-012025-03-31 05347221business:AuditExemptWithAccountantsReport2024-04-012025-03-31 05347221business:FilletedAccounts2024-04-012025-03-31 053472212025-03-31 05347221business:Director12024-04-012025-03-31 05347221business:Director22024-04-012025-03-31 05347221business:Director32024-04-012025-03-31 05347221business:RegisteredOffice2024-04-012025-03-31 053472212024-03-31 05347221core:WithinOneYear2025-03-31 05347221core:WithinOneYear2024-03-31 05347221core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 05347221core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 05347221core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 05347221core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 05347221core:PreviouslyStatedAmount2025-03-31 05347221core:PreviouslyStatedAmount2024-03-31 05347221business:SmallEntities2024-04-012025-03-31 05347221countries:EnglandWales2024-04-012025-03-31 05347221core:MotorVehicles2024-04-012025-03-31 05347221core:FurnitureFittings2024-04-012025-03-31 05347221core:MotorVehicles2024-03-31 05347221core:FurnitureFittings2024-03-31 05347221core:MotorVehicles2025-03-31 05347221core:FurnitureFittings2025-03-31 05347221core:AfterOneYear2025-03-31 05347221core:AfterOneYear2024-03-31 05347221business:OrdinaryShareClass12024-04-012025-03-31 05347221business:OrdinaryShareClass12023-04-012024-03-31 05347221business:Director312024-04-012025-03-31 05347221business:Director312024-03-31 05347221business:Director312025-03-31 053472212023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05347221 (England and Wales)
Lineal Software Solutions Limited Unaudited accounts for the year ended 31 March 2025
Lineal Software Solutions Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Lineal Software Solutions Limited Company Information for the year ended 31 March 2025
Directors
M Matthews M Norris D Matthews
Company Number
05347221 (England and Wales)
Registered Office
Commercial House The Strand Barnstaple Devon EX31 1EU England
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
- 3 -
Lineal Software Solutions Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
64,514 
73,927 
Current assets
Inventories
5,597 
11,527 
Debtors
5
730,184 
331,687 
Cash at bank and in hand
627,724 
953,763 
1,363,505 
1,296,977 
Creditors: amounts falling due within one year
6
(235,293)
(294,496)
Net current assets
1,128,212 
1,002,481 
Net assets
1,192,726 
1,076,408 
Capital and reserves
Called up share capital
7
40 
40 
Profit and loss account
1,192,686 
1,076,368 
Shareholders' funds
1,192,726 
1,076,408 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2025 and were signed on its behalf by
D Matthews Director Company Registration No. 05347221
- 4 -
Lineal Software Solutions Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Lineal Software Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 05347221. The registered office is Commercial House, The Strand, Barnstaple, Devon, EX31 1EU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
14,228 
183,027 
197,255 
Additions
- 
12,094 
12,094 
At 31 March 2025
14,228 
195,121 
209,349 
Depreciation
At 1 April 2024
8,226 
115,102 
123,328 
Charge for the year
1,501 
20,006 
21,507 
At 31 March 2025
9,727 
135,108 
144,835 
Net book value
At 31 March 2025
4,501 
60,013 
64,514 
At 31 March 2024
6,002 
67,925 
73,927 
- 5 -
Lineal Software Solutions Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
165,561 
158,064 
Other debtors
164,623 
173,623 
330,184 
331,687 
Amounts falling due after more than one year
Other debtors
400,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
72,106 
72,512 
Trade creditors
140,004 
163,498 
Taxes and social security
20,778 
55,932 
Loans from directors
1,000 
1,149 
Accruals
1,405 
1,405 
235,293 
294,496 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
40 Ordinary shares of £1 each
40 
40 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
D Matthews
Directors Loan
165,724 
- 
9,000 
156,724 
165,724 
- 
9,000 
156,724 
During the year the company continued to loan the directors amounts totalling £165,724. Of this £9,000 was repaid during the year. Interest was paid at the official rate on this loan.
9
Average number of employees
During the year the average number of employees was 27 (2024: 27).
- 6 -