2024-06-01 04430693 2025-05-31 04430693 2024-06-01 2025-05-31 04430693 2024-05-31 04430693 2023-06-01 2024-05-31 04430693 uk-core:WithinOneYear 2024-05-31 04430693 uk-core:WithinOneYear 2025-05-31 04430693 uk-core:ShareCapital 2025-05-31 04430693 uk-core:ShareCapital 2024-05-31 04430693 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 04430693 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 04430693 uk-bus:Director1 2024-06-01 2025-05-31 04430693 uk-core:PlantMachinery 2024-06-01 2025-05-31 04430693 uk-core:ComputerEquipment 2024-06-01 2025-05-31 04430693 uk-core:CommercialMotorVehicles 2024-06-01 2025-05-31 04430693 uk-core:FurnitureFittings 2024-06-01 2025-05-31 04430693 uk-core:ComputerEquipment 2024-05-31 04430693 uk-core:FurnitureFittings 2024-05-31 04430693 uk-core:PlantMachinery 2024-05-31 04430693 uk-core:PlantMachinery 2025-05-31 04430693 uk-core:FurnitureFittings 2025-05-31 04430693 uk-core:ComputerEquipment 2025-05-31 04430693 uk-core:WithinOneYear 2025-05-31 04430693 uk-core:WithinOneYear 2024-05-31 iso4217:GBP xbrli:pure 04430693 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 04430693 uk-bus:FRS102 2024-06-01 2025-05-31 04430693 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 04430693 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Lindon Limited

Registered Number:04430693

For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 May 2025
Lindon Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

04430693

As at 31 May 2025

Lindon Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

53
71
2
53
71

Current assets

Inventories

2,000
2,000
3

Trade and other receivables

5,787
3,724
4
500

Cash and cash equivalents

500
6,224
8,287

Trade and other payables: amounts falling due within one
year

(8,967)
(9,699)
5
(680)
(3,475)
Net current liabilities

Total assets less current liabilities

(3,422)
(609)
(10)
(14)

Provisions for liabilities

(3,432)
Net liabilities
(623)

Capital and reserves

Called up share capital

2
2

Retained earnings

(3,434)
(625)
(3,432)
(623)
Shareholders' funds

For the year ended 31 May 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr R J Bayliss Director

These financial statements were approved and authorised for issue by the Board on 24 February 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
Lindon Limited
Notes to the Financial Statements
Statutory Information

Lindon Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
04430693.

Registered address:

Old Unit 2 Providence Street
Lye
Stourbridge
England
DY9 8HN

The presentation currency is £ sterling.

This is the currency of the primary economic market in which the entity operates (its functional currency). All amounts
in these financial statements have been rounded to the nearest pound unless otherwise stated.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Even though the company had net liabilities at the balance sheet date, the directors have given assurances to
financially support the company for the forseeable future.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing balance

25% Reducing balance

Computer Equipment

25% Reducing balance

Motor Vehicles

25% Reducing balance

Furniture and Fittings
Inventories

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs and purchases, costs of conversion and other costs incurred in bringing stock to its present location and condition.Cost is calculated using the first in first out method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Deferred tax

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense. Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax balances are not discounted. 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.

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5
For the year ended 31 May 2025
Lindon Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Plant and
Machinery

£

£

£

£

Cost or
valuation

At 01 June 2024

1,163
691
84
388

At 31 May 2025

388
84
691
1,163

Provision for depreciation and impairment

At 01 June 2024

1,092
623
84
385
Charge for year
18
17
-
1

At 31 May 2025

1,110
640
84
386

At 31 May 2025

Net book value

2
-
51
53

At 31 May 2024

3
-
68
71

3. Inventories

2024
2025

£

£

Stocks

2,000
2,000

4. Trade and other receivables

2024
2025

£

£

Trade debtors

1,500
-

Other debtors

2,224
5,787
5,787
3,724

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

2,432
2,564

Trade creditors

957
818

Taxation and social security

736
736

Other creditors

5,574
4,849
9,699
8,967
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6
For the year ended 31 May 2025
Lindon Limited
Notes to the Financial Statements Continued

6. Directors advances and guarantees

At 31 May 2025 the company owed the directors £577 (2024 - directors owed the company £3,583). This amount is
included in other creditors in the year.

7. Average number of persons employed

During the year the average number of employees was 0
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