Registration number: 06442126

Linkenholt Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Linkenholt Ltd

(Registration number: 06442126)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	19,930	8,629
Current assets
Stocks	6	1,750	3,500
Debtors	5	-	2,728
Cash at bank and in hand		27,496	15,295
		29,246	21,523
Creditors: Amounts falling due within one year	7	(12,350)	(21,943)
Net current assets/(liabilities)		16,896	(420)
Total assets less current liabilities		36,826	8,209
Creditors: Amounts falling due after more than one year	7	(15,000)	(20,000)
Provisions for liabilities		(1,295)	(1,640)
Net assets/(liabilities)		20,531	(13,431)
Capital and reserves
Called up share capital		1,000	1,000
Share premium reserve		4,750	4,750
Retained earnings		14,781	(19,181)
Shareholders' funds/(deficit)		20,531	(13,431)

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 May 2026 and signed on its behalf by:
 

Linkenholt Ltd

(Registration number: 06442126)
Balance Sheet as at 31 January 2026

......................................... T P Griffiths Director

......................................... M G St.Quinton Director

......................................... M Darley Director

......................................... J A Oldham Director

Linkenholt Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lynch Farmhouse
Shalbourne
Marlborough
Wilshire
SN8 3QA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the supply of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Linkenholt Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance basis
Fixtures and fitings	15% reducing balance basis
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from clients for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2025 - 20).

Linkenholt Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	17,903	35,290	32,481	85,674
Additions	-	-	15,995	15,995
At 31 January 2026	17,903	35,290	48,476	101,669
Depreciation
At 1 February 2025	15,984	32,606	28,455	77,045
Charge for the year	288	734	3,672	4,694
At 31 January 2026	16,272	33,340	32,127	81,739
Carrying amount
At 31 January 2026	1,631	1,950	16,349	19,930
At 31 January 2025	1,919	2,684	4,026	8,629

5

Debtors

Current	2026 £	2025 £
Trade debtors	-	1,695
Other debtors	-	1,033
	-	2,728

6

Stocks

	2026 £	2025 £
Other inventories	1,750	3,500

Linkenholt Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	3,360	16,200
Taxation and social security	6,122	3,051
Other creditors	2,868	2,692
	12,350	21,943