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REGISTERED NUMBER: 05156426 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2025

for

Linsell Stores Ltd
Linsell Stores Ltd (Registered number: 05156426)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Linsell Stores Ltd

Company Information
for the Year Ended 30 September 2025







DIRECTOR: R Silcock





SECRETARY: K Silcock





REGISTERED OFFICE: 17 Caldbeck
Waltham Abbey
Essex
EN9 1UR





REGISTERED NUMBER: 05156426 (England and Wales)





ACCOUNTANTS: Abbey Tax and Accountancy Limited
17 Caldbeck
Waltham Abbey
Essex
EN9 1UR
Page 1
Linsell Stores Ltd (Registered number: 05156426)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 612,356 599,447
612,356 599,447

CURRENT ASSETS
Stocks 6 43,399 44,459
Debtors 7 114,479 114,724
Cash at bank and in hand 306,780 342,852
464,658 502,035
CREDITORS
Amounts falling due within one year 8 81,761 79,272
NET CURRENT ASSETS 382,897 422,763
TOTAL ASSETS LESS CURRENT
LIABILITIES
995,253
1,022,210

CREDITORS
Amounts falling due after more than one
year
9
-
19,167
NET ASSETS 995,253 1,003,043

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 995,153 1,002,943
SHAREHOLDERS' FUNDS 995,253 1,003,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
Linsell Stores Ltd (Registered number: 05156426)

Balance Sheet - continued
30 September 2025


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 8 June 2026 and were signed by:





R Silcock - Director


The notes form part of these financial statements

Page 3
Linsell Stores Ltd (Registered number: 05156426)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Linsell Stores Ltd 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

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

Page 4 continued...
Linsell Stores Ltd (Registered number: 05156426)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 300,000
AMORTISATION
At 1 October 2024
and 30 September 2025 300,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2024 541,200 74,500 143,769 10,483 769,952
Additions - - - 36,628 36,628
At 30 September 2025 541,200 74,500 143,769 47,111 806,580
DEPRECIATION
At 1 October 2024 - 71,462 89,150 9,893 170,505
Charge for year - 759 13,655 9,305 23,719
At 30 September 2025 - 72,221 102,805 19,198 194,224
NET BOOK VALUE
At 30 September 2025 541,200 2,279 40,964 27,913 612,356
At 30 September 2024 541,200 3,038 54,619 590 599,447

6. STOCKS
30.9.25 30.9.24
£    £   
Stocks 43,399 44,459

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 356 601
Other debtors 114,123 114,123
114,479 114,724

Page 5 continued...
Linsell Stores Ltd (Registered number: 05156426)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade creditors 39,708 13,352
Taxation and social security 23,192 55,128
Other creditors 18,861 10,792
81,761 79,272

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.25 30.9.24
£    £   
Other creditors - 19,167

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R and Mrs K Silcock.

Page 6