Lind Investments Limited - Filleted accounts

Registered number

09744318

Lind Investments Limited

Filleted Accounts

31 August 2025

Lind Investments Limited
Registered number:		09744318
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,416,982			3,093,928

Current assets
Debtors	4	306,637			273,842
Cash at bank and in hand		21,354			27,501
		327,991			301,343

Creditors: amounts falling due within one year	5	(567,694)			(567,682)

Net current liabilities			(239,703)			(266,339)

Total assets less current liabilities			3,177,279			2,827,589

Creditors: amounts falling due after more than one year	6		(2,081,109)			(2,071,325)

Provisions for liabilities			(244,126)			-


Net assets			852,044			756,264

Capital and reserves
Called up share capital			1			1
Revaluation reserve	8		828,929			749,517
Profit and loss account			23,114			6,746

Shareholder's funds			852,044			756,264

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Alex Beck
Director
Approved by the board on 26 May 2026

Lind Investments Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Investment properties		Plant and machinery etc		Total
£			£		£
	Cost/Fair Value
	At 1 September 2024	3,091,462		7,807		3,099,269
	Additions	-		1,347		1,347
	Surplus on revaluation	323,538		-		323,538
	At 31 August 2025	3,415,000		9,154		3,424,154

	Depreciation
	At 1 September 2024	-		5,341		5,341
	Charge for the year	-		1,831		1,831
	At 31 August 2025	-		7,172		7,172

	Net book value
	At 31 August 2025	3,415,000		1,982		3,416,982
	At 31 August 2024	3,091,462		2,466		3,093,928


	Freehold land and buildings:			2025		2024
£					£
	Historical cost			2,341,945		2,341,945
				2,341,945		2,341,945


4	Debtors			2025		2024
£					£

	Trade debtors			14,144		19,349
	Other debtors			292,493		254,493
				306,637		273,842


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Other creditors			567,694		567,682


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			2,081,109		2,071,325


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			2,127,950		2,127,950

	The bank loans are secured against the assets of the company.


8	Revaluation reserve			2025		2024
£					£

	At 1 September 2024			749,517		749,517
	Gain on revaluation of land and buildings			323,538		-
	Deferred taxation arising on the revaluation of land and buildings			(244,126)		-

	At 31 August 2025			828,929		749,517


9	Other information

	Lind Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	158 Cromwell Road
	Salford
	M6 6DE