Ling Demolition Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04709926

Ling Demolition Services Limited

Filleted Unaudited Financial Statements

31 March 2025

Ling Demolition Services Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Ling Demolition Services Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	6,848	6,848
Cash at bank and in hand		4,524	5,792
		--------	--------
		11,372	12,640

Creditors: amounts falling due within one year	6	13,982		13,982
		--------		--------
Net current liabilities			2,610	1,342
			-------	-------
Total assets less current liabilities			( 2,610)	( 1,342)
			-------	-------
Net liabilities			( 2,610)	( 1,342)
			-------	-------

Ling Demolition Services Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 2,611)	( 1,343)
	-------	-------
Shareholders deficit	( 2,610)	( 1,342)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 January 2026 , and are signed on behalf of the board by:

Mr R P Ling
Director

Company registration number: 04709926

Ling Demolition Services Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6-7 Stone Way, Lakesview International Business Park, Hersden, Canterbury, Kent, CT3 4GP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The director has considered the basis of the preparation of the accounts and is satisfied that the accounts should be prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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 profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,847	2,847
Other debtors	4,001	4,001
	-------	-------
	6,848	6,848
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	10,982	10,982
Other creditors	3,000	3,000
	--------	--------
	13,982	13,982
	--------	--------

7. Related party transactions

At the year end the company was owed £2,847 (2024: £2,847) by group companies.

8. Controlling party

The immediate and ultimate parent company was Ling UK Holdings Limited , a company registered in England and Wales, throughout the current year and previous year. Ling UK Holdings Limited's registered address is 6 - 7 Stone Way, Lakesview International Business Park, Hersden, Canterbury, Kent, CT3 4GP .