1 July 2024 false No description of principal activity Taxfiler 2024.6 05481942 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05481942 2024-06-30 05481942 2024-07-01 2025-06-30 05481942 business:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05481942 business:FilletedAccounts 2024-07-01 2025-06-30 05481942 2025-06-30 05481942 business:Director1 2024-07-01 2025-06-30 05481942 business:CompanySecretary1 2024-07-01 2025-06-30 05481942 business:RegisteredOffice 2024-07-01 2025-06-30 05481942 2024-06-30 05481942 core:WithinOneYear 2025-06-30 05481942 core:WithinOneYear 2024-06-30 05481942 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 05481942 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 05481942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 05481942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 05481942 core:PreviouslyStatedAmount 2025-06-30 05481942 core:PreviouslyStatedAmount 2024-06-30 05481942 business:SmallEntities 2024-07-01 2025-06-30 05481942 countries:EnglandWales 2024-07-01 2025-06-30 05481942 core:PlantMachinery 2024-07-01 2025-06-30 05481942 core:FurnitureFittings 2024-07-01 2025-06-30 05481942 core:ComputerEquipment 2024-07-01 2025-06-30 05481942 core:PlantMachinery 2024-06-30 05481942 core:FurnitureFittings 2024-06-30 05481942 core:ComputerEquipment 2024-06-30 05481942 core:PlantMachinery 2025-06-30 05481942 core:FurnitureFittings 2025-06-30 05481942 core:ComputerEquipment 2025-06-30 05481942 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company Registration No. 05481942 (England and Wales)
Linchpin Limited Unaudited accounts for the year ended 30 June 2025
Linchpin Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Linchpin Limited Company Information for the year ended 30 June 2025
Directors
I M Summersgill
Secretary
Mrs J Summersgill
Company Number
05481942 (England and Wales)
Registered Office
The Old Rectory Thornton In Craven Skipton North Yorkshire BD23 3TN
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Linchpin Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,427
3,876
Current assets
Debtors
5
33,651
33,272
Cash at bank and in hand
56,897
93,318
90,548
126,590
Creditors: amounts falling due within one year
6
(48,804)
(88,717)
Net current assets
41,744
37,873
Net assets
46,171
41,749
Capital and reserves
Called up share capital
2
2
Profit and loss account
46,169
41,747
Shareholders' funds
46,171
41,749
For the year ending 30 June 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 12 January 2026 and were signed on its behalf by
I M Summersgill Director Company Registration No. 05481942
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Linchpin Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Linchpin Limited is a private company, limited by shares, registered in England and Wales, registration number 05481942. The registered office is The Old Rectory, Thornton In Craven, Skipton, North Yorkshire, BD23 3TN.
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:
Plant & machinery
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
25% on reducing balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
3,027
9,990
14,097
27,114
Additions
-
-
1,384
1,384
At 30 June 2025
3,027
9,990
15,481
28,498
Depreciation
At 1 July 2024
2,235
9,102
11,901
23,238
Charge for the year
119
133
581
833
At 30 June 2025
2,354
9,235
12,482
24,071
Net book value
At 30 June 2025
673
755
2,999
4,427
At 30 June 2024
792
888
2,196
3,876
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Linchpin Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
33,651
32,642
Other debtors
-
630
33,651
33,272
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
123
8
Taxes and social security
35,086
26,510
Loans from directors
13,595
62,199
48,804
88,717
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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