REGISTERED NUMBER: 06292391 (England and Wales)

Linthwaite (Freehold) Management Company

Limited

Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C P L Hooper

REGISTERED OFFICE:

The North Chapel

Ashlands Road

Ilkley

West Yorkshire

LS29 8JT

REGISTERED NUMBER:

06292391 (England and Wales)

ACCOUNTANTS:

SMH Jolliffe Cork Ltd

Accountants & Business Advisors

33 George Street

Wakefield

West Yorkshire

WF1 1LX

FIXED ASSETS

Tangible assets

4

1

1

CURRENT ASSETS

Debtors

5

4,926

4,851

CREDITORS

Amounts falling due within one year

6

4,912

5,133

NET CURRENT ASSETS/(LIABILITIES)

14

(282

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15

(281

)

CAPITAL AND RESERVES

Called up share capital

7

12

12

Retained earnings

8

3

(293

)

SHAREHOLDERS' FUNDS

15

(281

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

Mr C P L Hooper - Director

1.	STATUTORY INFORMATION

Linthwaite (Freehold) Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

The directors are of the opinion that the company continues to be a going concern and have therefore adopted that basis in the preparation of the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

The freehold of the property was previously owned by Linthwaite (Equity Sharing) Housing Association Limited and this was sold to the company for a nominal sum of £1. The twelve leaseholders are equal shareholders and if they wish can become directors of the freehold management company. The directors are of the view that it would not be in the shareholders interest to sell the freehold as it cost a nominal sum to purchase and its main use is to enforce repairing contracts between leaseholders with respect to the common areas, therefore there is no value placed on the freehold. Leaseholders who wish to obtain the freehold of their property are quite free to do so.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,914

4,839

Called up share capital not paid

12

12

4,926

4,851

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

4,327

4,598

Accruals and deferred income

585

535

4,912

5,133

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12

Ordinary

£1

12

12

8.

RESERVES

Retained

earnings

£

At 1 January 2025

(293

)

Profit for the year

296

At 31 December 2025

3