REGISTERED NUMBER: 07007269 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 March 2025

for

Linton London Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G M Linton

Mrs S Linton

REGISTERED OFFICE:

The Maple Building

39/51 Highgate Road

London

NW5 1RT

REGISTERED NUMBER:

07007269 (England and Wales)

ACCOUNTANTS:

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

FIXED ASSETS

Tangible assets

4

10,650

1,823

Investments

5

100

100

10,750

1,923

CURRENT ASSETS

Debtors

6

2,480,960

1,443,487

Cash at bank

13,096

90

2,494,056

1,443,577

CREDITORS

Amounts falling due within one year

7

(2,586,845

)

(1,202,779

)

NET CURRENT (LIABILITIES)/ASSETS

(92,789

)

240,798

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,039

)

242,721

CREDITORS

Amounts falling due after more than one year

8

(32,425

)

(33,980

)

NET (LIABILITIES)/ASSETS

(114,464

)

208,741

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

(115,464

)

207,741

SHAREHOLDERS' FUNDS

(114,464

)

208,741

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

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

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mr G M Linton - Director

1.	STATUTORY INFORMATION

Linton London Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and fittings - 25% on cost

Motor vehicle - 25% on cost

Investments in associates

Investment in associate undertakings are recognised at cost less impairment.

Financial instruments

The company has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Other investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.Investment in associates and joint ventures are held at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 31 March 2024

-

29,160

29,160

Additions

6,130

7,160

13,290

At 30 March 2025

6,130

36,320

42,450

DEPRECIATION

At 31 March 2024

-

27,337

27,337

Charge for year

1,148

3,315

4,463

At 30 March 2025

1,148

30,652

31,800

NET BOOK VALUE

At 30 March 2025

4,982

5,668

10,650

At 30 March 2024

-

1,823

1,823

5.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

£

£

£

COST

At 31 March 2024

and 30 March 2025

1

644,633

644,634

PROVISIONS

At 31 March 2024

and 30 March 2025

-

644,534

644,534

NET BOOK VALUE

At 30 March 2025

1

99

100

At 30 March 2024

1

99

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Trade debtors

-

2,000

Amounts owed by participating interests

1,959,022

1,441,403

Other debtors

521,938

84

2,480,960

1,443,487

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans and overdrafts

6,095

5,945

Trade creditors

2,914

2,094

Amounts owed to participating interests

546,429

92,351

Taxation and social security

20,790

32,325

Other creditors

2,010,617

1,070,064

2,586,845

1,202,779

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans

27,884

33,980

Other creditors

4,541

-

32,425

33,980

There is a fixed and floating charge over the company's assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.3.25

30.3.24

value:

£

£

1,000

Ordinary shares

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

Included in other debtors amounts falling due within one year is an amount of £1,959,022 (2024: £1,441,403) owed by related companies with common control.

Included in other creditors amount falling due within one year is an amount owed to related entities of £546,429 (2024: £92,351) with common control.

Included in other creditors amount falling due within one year is a loan from the director £100,000 (2024: £100,000).

Included in other creditors amount falling due within one year is amounts owed to/(by) directors:

G M Linton: £-510,075 (2024: £384,798) and

S Linton: £582,691 (2024: 582,591)