ACCOUNTS - Final Accounts preparation

Registered number: 15089511

LINA STORES CR LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 DECEMBER 2024

LINA STORES CR LIMITED

REGISTERED NUMBER: 15089511

BALANCE SHEET

AS AT 29 DECEMBER 2024

		2024
Note		£

Fixed assets
Tangible assets	4		163,003
			163,003
Current assets
Debtors: amounts falling due within one year	5	13,621
Cash at bank and in hand	6	23,819
		37,440
Creditors: amounts falling due within one year	7	(200,917)
Net current (liabilities)/assets			(163,477)
Total assets less current liabilities			(474)

Net (liabilities)/assets			(474)

Capital and reserves
Called up share capital			1
Profit and loss account			(475)
			(474)

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LINA STORES CR LIMITED

REGISTERED NUMBER: 15089511

BALANCE SHEET (CONTINUED)

AS AT 29 DECEMBER 2024

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

C J Miller

Director

The notes on pages 3 to 6 form part of these financial statements.

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LINA STORES CR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 DECEMBER 2024

1.	General information

Lina Stores CR Limited is a private company limited by shares, incorporated in Englad and Wales (registered number: 12103814). The registered office is 12-14 Denman Street, London, W1D 7HJ.

The accounts have been prepared in GBP Sterling which is also the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The accounts have been prepared on a going concern basis.

This is the first period, and the company began trading properly post year end. The company is currently being supported by its parent company and the director's deem it appropriate that the company will continue to be supported by other group companies in order to meet its obligations and commitments for at least a period of 12 months.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Assets are depreciated from the date they are available for use, which is defined as the point at which the asset is in the location and condition for it to be capable of operating in the manner intended by management.

Where an asset has been acquired or constructed but is not yet brought into use, no depreciation is charged and the asset is held at cost. The carrying value of assets not yet in use is reviewed regularly to ensure it does not exceed the recoverable amount and any impairment is recognised in accordance with the relevant accounting standards.

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LINA STORES CR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 DECEMBER 2024

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold Improvements

20%

Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

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LINA STORES CR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 DECEMBER 2024

4.	Tangible fixed assets

		Leasehold Improvements
		£
	Cost or valuation
	Additions	163,003
	At 29 December 2024	163,003

	Net book value
	At 29 December 2024	163,003

Debtors

					2024
					£


	Amounts owed by group undertakings	5,000
	Other debtors	8,621
		13,621

6.	Cash and cash equivalents
		2024
		£

	Cash at bank and in hand	23,819
		23,819

7.	Creditors: Amounts falling due within one year
		2024
		£

	Trade creditors	29,400
	Amounts owed to group undertakings	171,517
		200,917

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LINA STORES CR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 DECEMBER 2024

8.	Related party transactions
	included within creditors is an amount of £171,517 due to group companies. Included within debtors is an amount of £5,000 due from group companies.

9.	Controlling party

The immediate parent company is Lina Stores WR Limited, a limited company incorporated in England and Wales (registered number: 10894949). The intermediate controlling party is WRP Holdco Limited, a limited company incorporated in England and Wales (registered number: 14264912). The registered office address is 12-14 Denman Street, W1D 7HJ. The ultimate controlling party is C Miller.

10.	Auditors' information

The auditors' report on the financial statements for the period ended 29 December 2024 was unqualified.

The audit report was signed on 12 December 2025 by Daniel Walters (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

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