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REGISTERED NUMBER: 02803513 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| LINHOF & STUDIO LIMITED |

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LINHOF & STUDIO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mrs P J Pell-Johnson

| SECRETARY: | Miss A Deriu

| REGISTERED OFFICE: | Kingsgate House

| North Wing, Ground Floor

| Newbury Road

| Andover

| Hampshire

| SP10 4DU

| REGISTERED NUMBER: | 02803513 (England and Wales)

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 49,140 |  | - |  |

CURRENT ASSETS

Stocks | 128,578 |  | 172,591 |  |

Debtors | 6 | 13,194 |  | 20,771 |  |

Cash at bank and in hand | 148,105 |  | 151,588 |  |

289,877 |  | 344,950 |  |

CREDITORS

Amounts falling due within one year | 7 | 66,901 |  | 76,836 |  |

NET CURRENT ASSETS | 222,976 |  | 268,114 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 272,116 |  | 268,114 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (872 | ) | (6,103 | ) |

PROVISIONS FOR LIABILITIES | (5,801 | ) | - |  |

NET ASSETS | 265,443 |  | 262,011 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 219,802 |  | 219,802 |  |

Retained earnings | 45,641 |  | 42,209 |  |

SHAREHOLDERS' FUNDS | 265,443 |  | 262,011 |  |

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

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

The director acknowledges her 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.

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

BALANCE SHEET - continued

30 JUNE 2025

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 director and authorised for issue on 22 December 2025 and were signed by:

Mrs P J Pell-Johnson - Director

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Linhof & Studio 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the goods are physically delivered to the customer. Where payments are received from customers in advance of goods provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 20% straight line

| All fixed assets are initially recorded at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value. Cost is determined on a FIFO basis. Net realisable value represents estimated selling price.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| Additions | 49,140 |  |

| At 30 June 2025 | 49,140 |  |

| NET BOOK VALUE

| At 30 June 2025 | 49,140 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,678 |  | 4,600 |  |

| Other debtors | 8,516 |  | 16,171 |  |

13,194 |  | 20,771 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,352 |  | 5,102 |  |

| Trade creditors | 54,734 |  | 60,764 |  |

| Taxation and social security | 920 |  | 4,280 |  |

| Other creditors | 5,895 |  | 6,690 |  |

66,901 |  | 76,836 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 872 |  | 6,103 |  |

LINHOF & STUDIO LIMITED (REGISTERED NUMBER: 02803513)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 219,802 | Ordinary | £1 | 219,802 |  | 219,802 |  |

10. | OTHER FINANCIAL COMMITMENTS

| Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £8,334 (2024:£20,833).

| This amount is in relation to operating lease commitments payable over the next year (2024: over the next 2 years).