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Registered number: 13348867 LINEA CUTTY SARK LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
LINEA CUTTY SARK LTD REGISTERED NUMBER: 13348867 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 1,435,200 |  | 1,435,200 |
Debtors: amounts falling due within one year | 4 | 2 |  | 127,632 |
Cash at bank and in hand | 5 | 21,038 |  | 36,972 |
|  | 1,456,240 |  | 1,599,804 |
Creditors: amounts falling due within one year | 6 | (413,045) |  | (576,740) |
Net current assets |  |  | 1,043,195 |  | 1,023,064
Total assets less current liabilities |  |  | 1,043,195 |  | 1,023,064
Creditors: amounts falling due after more than one year | 7 |  | (1,531,273) |  | (1,483,080)
Net liabilities |  |  | (488,078) |  | (460,016)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (488,080) |  | (460,018)
|  |  | (488,078) |  | (460,016)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 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 by: Page 1
LINEA CUTTY SARK LTD REGISTERED NUMBER: 13348867 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025
................................................ Antony David Stark
Director
Date: 21 January 2026
The notes on pages 4 to 7 form part of these financial statements. Page 2

|  | LINEA CUTTY SARK LTD |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 May 2023 | 2 | (492,181) | (492,179)
| Profit for the year | - | 32,163 | 32,163
| At 1 May 2024 | 2 | (460,018) | (460,016)
| Loss for the year | - | (28,062) | (28,062)
| At 30 April 2025 | 2 | (488,080) | (488,078)
| The notes on pages 4 to 7 form part of these financial statements.
Page 3

LINEA CUTTY SARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Linea Cutty Sark Ltd is a private company limited by shares incorporated in England and Wales. The registered office as per below: Registered Office : The Courtyard, 14a Sydenham Road, Croydon, London, CR20 2EE. Registered Number : 13348867 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
LINEA CUTTY SARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,378
| Amounts owed by group undertakings | - | 126,124
| Other debtors | - | 128
| Called up share capital not paid | 2 | 2
|  | 2 | 127,632
Page 5
LINEA CUTTY SARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 4.Debtors (continued)
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 21,038 | 36,972
|  | 21,038 | 36,972
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,639 | 575,240
| Amounts owed to group undertakings | 403,230 | -
| Other taxation and social security | 1,676 | -
| Accruals and deferred income | 1,500 | 1,500
|  | 413,045 | 576,740
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,531,273 | 1,483,080
|  | 1,531,273 | 1,483,080
Page 6
LINEA CUTTY SARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Bank loans | 63,360 | 63,360
|  | 63,360 | 63,360
| Amounts falling due 2-5 years |  |
| Bank loans | 1,467,913 | 1,419,720
|  | 1,467,913 | 1,419,720
|  | 1,531,273 | 1,483,080
9. | Related party transactions
| Included in amounts owed to group undertakings is an amount of £403,046 (2024 : £126,124) due by Linea Homes Ltd.
10. | Controlling party
Linea Cutty sark Ltd is jointly hold by GS and CO Ltd and Stark Investment Ltd.
Page 7