Lintile Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06125797

LINTILE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

24 April 2025

LINTILE LIMITED

FINANCIAL STATEMENTS

PERIOD FROM 26 APRIL 2024 TO 24 APRIL 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

LINTILE LIMITED

STATEMENT OF FINANCIAL POSITION

24 April 2025

	24 Apr 25		25 Apr 24
Note	£	£	£	£

FIXED ASSETS

Intangible assets	6	27,500	41,250
Tangible assets	7	1,529	2,426
		--------	--------
		29,029	43,676

CURRENT ASSETS

Stocks		1,500	1,500
Debtors	8	59,408	183,677
Cash at bank and in hand		118,206	55,343
		---------	---------
		179,114	240,520

CREDITORS: amounts falling due within one year	9	( 79,118)		( 101,845)
		---------		---------
NET CURRENT ASSETS			99,996		138,675
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			129,025		182,351

CREDITORS: amounts falling due after more than one year	10		( 820)		( 10,820)

PROVISIONS

Taxation including deferred tax	( 382)	( 607)
	---------	---------
NET ASSETS	127,823	170,924
	---------	---------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	127,822	170,923
	---------	---------
SHAREHOLDER FUNDS	127,823	170,924
	---------	---------

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.

LINTILE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

24 April 2025

For the period ending 24 April 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 member has not required the company to obtain an audit of its financial statements for the period 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 22 April 2026 , and are signed on behalf of the board by:

A J Linley
Director

Company registration number: 06125797

LINTILE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 26 APRIL 2024 TO 24 APRIL 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 Havercroft, Chapel Hill, Kearby, Wetherby, LS22 4BU.

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

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date .

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

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:

Motor vehicles	-	25% reducing balance
Computer equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. 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 before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. TAX ON PROFIT

Major components of tax expense

	Period from	Period from
	26 Apr 24 to	28 Apr 23 to
	24 Apr 25	25 Apr 24
	£	£

Current tax:

UK current tax expense	8,520	9,452
Adjustments in respect of prior periods	–	16
	-------	-------
Total current tax	8,520	9,468
	-------	-------

Deferred tax:

Origination and reversal of timing differences	( 225)	180
	-------	-------
Tax on profit	8,295	9,648
	-------	-------

6. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 26 April 2024 and 24 April 2025	275,000
	---------
Amortisation
At 26 April 2024	233,750
Charge for the period	13,750
	---------
At 24 April 2025	247,500
	---------
Carrying amount
At 24 April 2025	27,500
	---------
At 25 April 2024	41,250
	---------

7. TANGIBLE ASSETS

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost
At 26 April 2024 and 24 April 2025	16,868	1,739	18,607
	--------	-------	--------
Depreciation
At 26 April 2024	15,602	579	16,181
Charge for the period	317	580	897
	--------	-------	--------
At 24 April 2025	15,919	1,159	17,078
	--------	-------	--------
Carrying amount
At 24 April 2025	949	580	1,529
	--------	-------	--------
At 25 April 2024	1,266	1,160	2,426
	--------	-------	--------

8. DEBTORS

	24 Apr 25	25 Apr 24
	£	£
Trade debtors	49,440	171,526
Other debtors	9,968	12,151
	--------	---------
	59,408	183,677
	--------	---------

9. CREDITORS: amounts falling due within one year

	24 Apr 25	25 Apr 24
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	32,917	39,794
Corporation tax	17,972	9,505
Social security and other taxes	12,539	12,539
Other creditors	5,690	30,007
	--------	---------
	79,118	101,845
	--------	---------

10. CREDITORS: amounts falling due after more than one year

	24 Apr 25	25 Apr 24
	£	£
Bank loans and overdrafts	820	10,820
	----	--------