IRIS Accounts Production v25.2.0.378 13668080 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13668080 2024-10-31 13668080 2025-10-31 13668080 2024-11-01 2025-10-31 13668080 2023-10-31 13668080 2023-11-01 2024-10-31 13668080 2024-10-31 13668080 ns15:EnglandWales 2024-11-01 2025-10-31 13668080 ns14:PoundSterling 2024-11-01 2025-10-31 13668080 ns10:Director1 2024-11-01 2025-10-31 13668080 ns10:Director2 2024-11-01 2025-10-31 13668080 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13668080 ns10:SmallEntities 2024-11-01 2025-10-31 13668080 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13668080 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 13668080 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13668080 ns10:FullAccounts 2024-11-01 2025-10-31 13668080 ns10:RegisteredOffice 2024-11-01 2025-10-31 13668080 ns5:CurrentFinancialInstruments 2025-10-31 13668080 ns5:CurrentFinancialInstruments 2024-10-31 13668080 ns5:Non-currentFinancialInstruments 2025-10-31 13668080 ns5:Non-currentFinancialInstruments 2024-10-31 13668080 ns5:ShareCapital 2025-10-31 13668080 ns5:ShareCapital 2024-10-31 13668080 ns5:RevaluationReserve 2025-10-31 13668080 ns5:RevaluationReserve 2024-10-31 13668080 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 13668080 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 13668080 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-10-31 13668080 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-10-31 13668080 ns5:Secured 2025-10-31 13668080 ns5:Secured 2024-10-31 13668080 ns5:DeferredTaxation 2024-10-31 13668080 ns5:DeferredTaxation 2024-11-01 2025-10-31 13668080 ns5:DeferredTaxation 2025-10-31 13668080 ns5:RevaluationReserve 2024-10-31

REGISTERED NUMBER: 13668080 (England and Wales)

| Linhall Ltd |

| Financial Statements |

| for the Year Ended 31 October 2025 |

| Linhall Ltd (Registered number: 13668080) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Linhall Ltd |

Company Information

for the year ended 31 October 2025

| DIRECTORS: | Mrs M Maclean

| Mrs G Wilmot

| REGISTERED OFFICE: | Unit 2a

| Railway Triangle Industrial Estate

| Dorchester

| Dorset

| DT1 2PJ

| REGISTERED NUMBER: | 13668080 (England and Wales)

| ACCOUNTANTS: | Read Woodruff

| Chartered Accountants

| Unit 2a

| Railway Triangle Industrial Estate

| Dorchester

| Dorset

| DT1 2PJ

| Linhall Ltd (Registered number: 13668080) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 240,000 |  | 360,000 |  |

CURRENT ASSETS

Cash at bank | 4,901 |  | 3,305 |  |

CREDITORS

Amounts falling due within one year | 5 | 34,496 |  | 87,948 |  |

NET CURRENT LIABILITIES | (29,595 | ) | (84,643 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 210,405 |  | 275,357 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (186,862 | ) | (266,835 | ) |

PROVISIONS FOR LIABILITIES | 8 | (3,571 | ) | (1,600 | ) |

NET ASSETS | 19,972 |  | 6,922 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 15,225 |  | 18,721 |  |

Retained earnings | 4,647 |  | (11,899 | ) |

19,972 |  | 6,922 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mrs M Maclean - Director

Mrs G Wilmot - Director

| Linhall Ltd (Registered number: 13668080) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Linhall 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 as modified by the revaluation of certain assets.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Fair value reserve

| Whilst fair value gains on investment property are taken to the profit and loss account, they are not distributable as dividend to shareholders because the gain is unrealised. The company therefore adopts the policy of transferring the fair value adjustment net/inclusive of the deferred tax charge/credit to a separate account, the fair value reserve.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 360,000 |  |

| Additions | 75,730 |  |

| Disposals | (200,730 | ) |

| Revaluations | 5,000 |  |

| At 31 October 2025 | 240,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 240,000 |  |

| At 31 October 2024 | 360,000 |  |

| Linhall Ltd (Registered number: 13668080) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2025 | 18,796 |  |

| Cost | 221,204 |  |

240,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 221,204 |  | 336,888 |  |

| Investment property was valued on a fair value basis on 31 October 2025 by the directors .

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,090 |  | - |  |

| Other creditors | 33,406 |  | 87,948 |  |

34,496 |  | 87,948 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 186,862 |  | 266,835 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans | 186,862 |  | 266,835 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 186,862 |  | 266,835 |  |

| Mortgages are secured by legal charges over the company's freehold and long leasehold investment properties.

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Tax losses carried forward | - |  | (2,791 | ) |

| Capital gains on investment property | 3,571 |  | 4,391 |  |

3,571 |  | 1,600 |  |

| Linhall Ltd (Registered number: 13668080) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 1,600 |  |

| Charge to Income Statement during year | 1,971 |  |

| Balance at 31 October 2025 | 3,571 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 November 2024 | 18,721 |  |

| Gain realised on disposal | (7,546 | ) |

| Transfer unrealised gain/loss on investment property to fair value reserve | 4,050 |  |

| At 31 October 2025 | 15,225 |  |

| The fair value reserve represents the unrealised gains on carrying investment property at fair value less the deferred tax provision thereon; being unrealised, such amounts are not available to be distributed as dividend to shareholders.