2025-02-01 2026-01-31 2026-01-31 false 13128110 LINNEXT UK LIMITED 2026-04-20 false iso4217:GBP xbrli:pure 13128110 2025-01-31 13128110 2026-01-31 13128110 2025-02-01 2026-01-31 13128110 2024-01-31 13128110 2025-01-31 13128110 2024-02-01 2025-01-31 13128110 bus:SmallEntities 2025-02-01 2026-01-31 13128110 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13128110 bus:AbridgedAccounts 2025-02-01 2026-01-31 13128110 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13128110 core:WithinOneYear 2026-01-31 13128110 core:AfterOneYear 2026-01-31 13128110 core:WithinOneYear 2025-01-31 13128110 core:AfterOneYear 2025-01-31 13128110 1 2025-02-01 2026-01-31 13128110 core:ShareCapital 2026-01-31 13128110 core:SharePremium 2026-01-31 13128110 core:RevaluationReserve 2026-01-31 13128110 core:OtherReservesSubtotal 2026-01-31 13128110 core:RetainedEarningsAccumulatedLosses 2026-01-31 13128110 core:ShareCapital 2025-01-31 13128110 core:SharePremium 2025-01-31 13128110 core:RevaluationReserve 2025-01-31 13128110 core:OtherReservesSubtotal 2025-01-31 13128110 core:RetainedEarningsAccumulatedLosses 2025-01-31 13128110 core:LandBuildings 2026-01-31 13128110 core:PlantMachinery 2026-01-31 13128110 core:Vehicles 2026-01-31 13128110 core:FurnitureFittings 2026-01-31 13128110 core:OfficeEquipment 2026-01-31 13128110 core:NetGoodwill 2026-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 13128110 core:ListedExchangeTraded 2026-01-31 13128110 core:UnlistedNon-exchangeTraded 2026-01-31 13128110 core:LandBuildings 2025-01-31 13128110 core:PlantMachinery 2025-01-31 13128110 core:Vehicles 2025-01-31 13128110 core:FurnitureFittings 2025-01-31 13128110 core:OfficeEquipment 2025-01-31 13128110 core:NetGoodwill 2025-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 13128110 core:ListedExchangeTraded 2025-01-31 13128110 core:UnlistedNon-exchangeTraded 2025-01-31 13128110 core:LandBuildings 2025-02-01 2026-01-31 13128110 core:PlantMachinery 2025-02-01 2026-01-31 13128110 core:Vehicles 2025-02-01 2026-01-31 13128110 core:FurnitureFittings 2025-02-01 2026-01-31 13128110 core:OfficeEquipment 2025-02-01 2026-01-31 13128110 core:NetGoodwill 2025-02-01 2026-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 13128110 core:ListedExchangeTraded 2025-02-01 2026-01-31 13128110 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 13128110 core:MoreThanFiveYears 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments 2026-01-31 13128110 core:Non-currentFinancialInstruments 2025-01-31 13128110 dpl:CostSales 2025-02-01 2026-01-31 13128110 dpl:DistributionCosts 2025-02-01 2026-01-31 13128110 core:LandBuildings 2025-02-01 2026-01-31 13128110 core:PlantMachinery 2025-02-01 2026-01-31 13128110 core:Vehicles 2025-02-01 2026-01-31 13128110 core:FurnitureFittings 2025-02-01 2026-01-31 13128110 core:OfficeEquipment 2025-02-01 2026-01-31 13128110 dpl:AdministrativeExpenses 2025-02-01 2026-01-31 13128110 core:NetGoodwill 2025-02-01 2026-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 13128110 dpl:GroupUndertakings 2025-02-01 2026-01-31 13128110 dpl:ParticipatingInterests 2025-02-01 2026-01-31 13128110 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-01 2026-01-31 13128110 core:ListedExchangeTraded 2025-02-01 2026-01-31 13128110 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 13128110 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 13128110 dpl:CostSales 2024-02-01 2025-01-31 13128110 dpl:DistributionCosts 2024-02-01 2025-01-31 13128110 core:LandBuildings 2024-02-01 2025-01-31 13128110 core:PlantMachinery 2024-02-01 2025-01-31 13128110 core:Vehicles 2024-02-01 2025-01-31 13128110 core:FurnitureFittings 2024-02-01 2025-01-31 13128110 core:OfficeEquipment 2024-02-01 2025-01-31 13128110 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 13128110 core:NetGoodwill 2024-02-01 2025-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 13128110 dpl:GroupUndertakings 2024-02-01 2025-01-31 13128110 dpl:ParticipatingInterests 2024-02-01 2025-01-31 13128110 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 13128110 core:ListedExchangeTraded 2024-02-01 2025-01-31 13128110 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 13128110 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 13128110 core:NetGoodwill 2026-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 13128110 core:LandBuildings 2026-01-31 13128110 core:PlantMachinery 2026-01-31 13128110 core:Vehicles 2026-01-31 13128110 core:FurnitureFittings 2026-01-31 13128110 core:OfficeEquipment 2026-01-31 13128110 core:AfterOneYear 2026-01-31 13128110 core:WithinOneYear 2026-01-31 13128110 core:ListedExchangeTraded 2026-01-31 13128110 core:UnlistedNon-exchangeTraded 2026-01-31 13128110 core:ShareCapital 2026-01-31 13128110 core:SharePremium 2026-01-31 13128110 core:RevaluationReserve 2026-01-31 13128110 core:OtherReservesSubtotal 2026-01-31 13128110 core:RetainedEarningsAccumulatedLosses 2026-01-31 13128110 core:NetGoodwill 2025-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 13128110 core:LandBuildings 2025-01-31 13128110 core:PlantMachinery 2025-01-31 13128110 core:Vehicles 2025-01-31 13128110 core:FurnitureFittings 2025-01-31 13128110 core:OfficeEquipment 2025-01-31 13128110 core:AfterOneYear 2025-01-31 13128110 core:WithinOneYear 2025-01-31 13128110 core:ListedExchangeTraded 2025-01-31 13128110 core:UnlistedNon-exchangeTraded 2025-01-31 13128110 core:ShareCapital 2025-01-31 13128110 core:SharePremium 2025-01-31 13128110 core:RevaluationReserve 2025-01-31 13128110 core:OtherReservesSubtotal 2025-01-31 13128110 core:RetainedEarningsAccumulatedLosses 2025-01-31 13128110 core:NetGoodwill 2024-01-31 13128110 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 13128110 core:LandBuildings 2024-01-31 13128110 core:PlantMachinery 2024-01-31 13128110 core:Vehicles 2024-01-31 13128110 core:FurnitureFittings 2024-01-31 13128110 core:OfficeEquipment 2024-01-31 13128110 core:AfterOneYear 2024-01-31 13128110 core:WithinOneYear 2024-01-31 13128110 core:ListedExchangeTraded 2024-01-31 13128110 core:UnlistedNon-exchangeTraded 2024-01-31 13128110 core:ShareCapital 2024-01-31 13128110 core:SharePremium 2024-01-31 13128110 core:RevaluationReserve 2024-01-31 13128110 core:OtherReservesSubtotal 2024-01-31 13128110 core:RetainedEarningsAccumulatedLosses 2024-01-31 13128110 core:AfterOneYear 2025-02-01 2026-01-31 13128110 core:WithinOneYear 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:CostValuation 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 13128110 core:Non-currentFinancialInstruments core:CostValuation 2026-01-31 13128110 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-01-31 13128110 core:Non-currentFinancialInstruments core:CostValuation 2025-01-31 13128110 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 13128110 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 13128110 bus:Director1 2025-02-01 2026-01-31

LINNEXT UK LIMITED

(formerly NEUTRAL BOATING LIMITED)

Registered Number
13128110
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

LINNEXT UK LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Director | LINDER, Juergen

Company Secretary | EBS CORPORATE SERVICES LIMITED

Registered Address | Innovation Centre
| Gallows Hill
| Warwick
| CV34 6UW

Registered Number | 13128110 (England and Wales)

LINNEXT UK LIMITED
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors |  | 1,045 |  |  |  | 1,137 |  |
Cash at bank and on hand |  | 1,012 |  |  |  | 265 |  |
|  | 2,057 |  |  |  | 1,402 |  |
Creditors amounts falling due within one year |  | (2,106) |  |  |  | (1,920) |  |
Net current assets (liabilities) |  |  |  | (49) |  |  |  | (518)
Total assets less current liabilities |  |  |  | (49) |  |  |  | (518)
Creditors amounts falling due after one year |  |  |  | (23,709) |  |  |  | (20,472)
Net assets |  |  |  | (23,758) |  |  |  | (20,990)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | (24,758) |  |  |  | (21,990)
Shareholders' funds |  |  |  | (23,758) |  |  |  | (20,990)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 20 April 2026, and are signed on its behalf by:
LINDER, Juergen Director Registered Company No. 13128110

LINNEXT UK LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The accounts have been prepared on a going concern basis, which assumes that the company will continue to operate for at least one year from the date of the approval of these financial statements by the directors and thereafter for the foreseeable future. The directors consider it appropriate to prepare the financial statements on this basis since the company is supported by its parent company.

| Turnover policy
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Related party transactions
--- | ---
| At the year end the company owes Aut-Tech Automation £6,964 (2025: £6,964) and Aut-Tech Holding £1,688 (2025: £nil), both of whom are related parties to the company.

4. | Controlling party
--- | ---
| Aut-Tech Holding GmbH is considered by the director as the controlling party by virtue of their 100% ownership of the shares in the company. Their address is: Sandbergstr. 111a 51143 Köln