Linton Projects Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Linton Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05684296 . The registered office is Unit 6 Wallbrook Business Park Queenborough Road, Minster On Sea, Sheerness, Kent, ME12 3XS.

The presentation currency of the financial statements is the Pound Sterling (£).

All monetary amounts are rounded to the nearest pound.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Linton Projects Ltd is a member of a public benefit group.

2.2. Going Concern Disclosure

The financial statements have not been prepared on a going concern basis. The company ceased trading within the year and the directors intend to apply for voluntary strike-off under section 1003 of the Companies Act 2006.

Accordingly, assets are stated at their estimated realisable values and provision has been made for any liabilities arising on cessation of trade

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight Line
Plant & Machinery	20% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Linton Projects Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Financial Instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables or receivables; are measured, initially and subsequently, at the undiscounted amount of cash or other consideration, expected to be paid or received monetary amounts are rounded to the nearest £.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 January 2025	690,578	341,058	1,031,636
Additions	5,225	8,767	13,992
Disposals	(585,882 )	(334,968 )	(920,850 )

As at 31 December 2025	109,921	14,857	124,778

Depreciation
As at 1 January 2025	291,660	200,063	491,723
Provided during the period	55,846	26,837	82,683
Impairment losses	21,572	6,425	27,997
Disposals	(279,157 )	(219,474 )	(498,631 )

As at 31 December 2025	89,921	13,851	103,772

Net Book Value
As at 31 December 2025	20,000	1,006	21,006

As at 1 January 2025	398,918	140,995	539,913

5. Stocks

	2025	2024
	£	£
Stock	-	384,280

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Linton Projects Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,400	154,322
Other debtors	1,001	6,520

	2,401	160,842

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	205,849
Bank loans and overdrafts	-	14,167
Other loans	-	420,500
Other creditors	25,000	119,014
Taxation and social security	105,567	74,805

	130,567	834,335

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The company has taken advantage of the exemption available under FRS 102 section 33 'Related Party Disclosures' not to disclose details of its transactions with related parties. The exemption is available as the transactions are with other members of the group.

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. Ultimate Controlling Party

The company's ultimate controlling party is Medway Education Trust a charity registered in England with charity number 1066592, and address 1 Mantle Close, Off Bingham Road, Sittingbourne, England, ME10 3BW

12. Audit Information

The auditor's report on the accounts of Linton Projects Ltd for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Martin Cox (Senior Statutory Auditor) for and on behalf of mca Banbury Ltd , Statutory Auditor.

mca Banbury Ltd

Chartered Accountants and Registered Auditors

The American Barns, Banbury Road

Lighthorne, Warwick

Warwickshire

CV35 0AE

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,006		539,913

			21,006		539,913
CURRENT ASSETS
Stocks	5	-		384,280
Debtors	6	2,401		160,842
Cash at bank and in hand		182,128		160,627

		184,529		705,749
Creditors: Amounts Falling Due Within One Year	7	(130,567 )		(834,335 )

NET CURRENT ASSETS (LIABILITIES)			53,962		(128,586 )

TOTAL ASSETS LESS CURRENT LIABILITIES			74,968		411,327

NET ASSETS			74,968		411,327

CAPITAL AND RESERVES
Called up share capital	8		2		2
Other reserves			92,500		92,500
Profit and Loss Account			(17,534 )		318,825

SHAREHOLDERS' FUNDS			74,968		411,327