Linx Hoardings Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11139759

LINX HOARDINGS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2025

LINX HOARDINGS LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	31 Dec 25		31 Jan 25
Note	£	£	£

FIXED ASSETS

Tangible assets	6		92,746	176,662

CURRENT ASSETS

Debtors	7	348,737	212,070
Cash at bank and in hand		37,794	126,798
		---------	---------
		386,531	338,868

CREDITORS: amounts falling due within one year	8	( 279,280)		( 370,756)
		---------		---------
NET CURRENT ASSETS/(LIABILITIES)			107,251	( 31,888)
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			199,997	144,774

PROVISIONS	( 22,975)	( 29,038)
	---------	---------
NET ASSETS	177,022	115,736
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	176,922	115,636
	---------	---------
SHAREHOLDERS FUNDS	177,022	115,736
	---------	---------

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.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LINX HOARDINGS LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 5 May 2026 , and are signed on behalf of the board by:

M A Bennett	C M D Johnson
Director	Director

Company registration number: 11139759

LINX HOARDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 FEBRUARY 2025 TO 31 DECEMBER 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 Unit 3, 301 Dewsbury Road, Leeds, LS11 5LQ, United Kingdom.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied, exclusive of Value Added Tax.

Income tax

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

Tangible assets

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

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:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 13 (2025: 16 ).

5. TAX ON PROFIT

Major components of tax expense

	Period from
	1 Feb 25 to	Year to
	31 Dec 25	31 Jan 25
	£	£

Current tax:

UK current tax expense	57,101	30,975

Deferred tax:

Origination and reversal of timing differences	( 6,063)	–
	--------	--------
Tax on profit	51,038	30,975
	--------	--------

6. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 February 2025	454,315	1,312	596	456,223
Disposals	( 148,777)	–	–	( 148,777)
	---------	-------	----	---------
At 31 December 2025	305,538	1,312	596	307,446
	---------	-------	----	---------
Depreciation
At 1 February 2025	277,837	1,128	596	279,561
Charge for the period	56,018	46	–	56,064
Disposals	( 120,925)	–	–	( 120,925)
	---------	-------	----	---------
At 31 December 2025	212,930	1,174	596	214,700
	---------	-------	----	---------
Carrying amount
At 31 December 2025	92,608	138	–	92,746
	---------	-------	----	---------
At 31 January 2025	176,478	184	–	176,662
	---------	-------	----	---------

7. DEBTORS

	31 Dec 25	31 Jan 25
	£	£
Trade debtors	177,410	133,705
Other debtors	171,327	78,365
	---------	---------
	348,737	212,070
	---------	---------

8. CREDITORS: amounts falling due within one year

	31 Dec 25	31 Jan 25
	£	£
Bank loans and overdrafts	–	8,216
Trade creditors	182,346	285,365
Corporation tax	88,076	30,975
Social security and other taxes	971	–
Other creditors	7,887	46,200
	---------	---------
	279,280	370,756
	---------	---------