LINDLEY GROUP LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 04339664

LINDLEY GROUP LIMITED

Unaudited Financial Statements

31 December 2025

LINDLEY GROUP LIMITED

Financial Statements

Year ended 31st December 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

LINDLEY GROUP LIMITED

Directors' Report

Year ended 31st December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activities of the company during the year were those of personal financialplanning, investments, employee benefits consultancy and pension administration services.

Directors

The directors who served the company during the year were as follows:

G R Newton
S A Browne
R J Newton
Mr G A Newton-Fletcher	(Appointed 7 February 2025)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 21 July 2026 and signed on behalf of the board by:

S A Browne

Director

Registered office:

Chapel House Barn

Pillmoss Lane

Lower Whitley

Warrington

WA4 4DW

LINDLEY GROUP LIMITED

Statement of Income and Retained Earnings

Year ended 31st December 2025

	2025	2024
Note	£	£
Turnover	210,000	249,999

	---------	---------
Gross profit	210,000	249,999

Administrative expenses	915	1,159
	---------	---------
Operating profit	209,085	248,840

Interest payable and similar expenses		296	549
		---------	---------
Profit before taxation	4	208,789	248,291

Tax on profit	51,275	62,202
	---------	---------
Profit for the financial year and total comprehensive income	157,514	186,089
	---------	---------

Dividends paid and payable	( 118,800)	( 184,589)

Retained earnings at the start of the year	367,919	366,419
	---------	---------
Retained earnings at the end of the year	406,633	367,919
	---------	---------

All the activities of the company are from continuing operations.

LINDLEY GROUP LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	7		85,866	85,866

Current assets

Debtors	8	374,006	354,006
Cash at bank and in hand		10,173	12,597
		---------	---------
		384,179	366,603

Creditors: amounts falling due within one year	9	64,061		84,324
		---------		---------
Net current assets			320,118	282,279
			---------	---------
Total assets less current liabilities			405,984	368,145

Provisions

Taxation including deferred tax	( 867)	8
	---------	---------
Net assets	406,851	368,137
	---------	---------

Capital and reserves

Called up share capital	178	178
Capital redemption reserve	40	40
Profit and loss account	406,633	367,919
	---------	---------
Shareholders funds	406,851	368,137
	---------	---------

These financial statements have been prepared 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'.

For the year ending 31st 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 year 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 .

LINDLEY GROUP LIMITED

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

G R Newton

Director

Company registration number: 04339664

LINDLEY GROUP LIMITED

Notes to the Financial Statements

Year ended 31st 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 Chapel House Barn, Pillmoss Lane, Lower Whitley, Warrington, WA4 4DW.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

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

The turnover shown in the profit and loss account represents commissions received and amounts invoiced during the period, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Fixtures and fittings	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	–	750
	----	----

5. Intangible assets

	Goodwill
	£
Cost
At 1st January 2025 and 31st December 2025	34,338
	--------
Amortisation
At 1st January 2025 and 31st December 2025	34,338
	--------
Carrying amount
At 31st December 2025	–
	--------
At 31st December 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1st January 2025 and 31st December 2025	142,414	142,414
	---------	---------
Depreciation
At 1st January 2025 and 31st December 2025	142,414	142,414
	---------	---------
Carrying amount
At 31st December 2025	–	–
	---------	---------
At 31st December 2024	–	–
	---------	---------

7. Investments

	Shares in group undertakings
	£
Cost
At 1st January 2025 and 31st December 2025	85,866
	--------
Impairment
At 1st January 2025 and 31st December 2025	–
	--------

Carrying amount
At 31st December 2025	85,866
	--------
At 31st December 2024	85,866
	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	152	152
Amounts owed by group undertakings and undertakings in which the company has a participating interest	373,854	353,854
	---------	---------
	374,006	354,006
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,151	16,503
Trade creditors	93	92
Social security and other taxes	53,017	62,929
Other creditors	4,800	4,800
	--------	--------
	64,061	84,324
	--------	--------

10. Related party transactions

The company was under the control of Lindley Group Holdings Limited a company registered in the United Kingdom

11. Controlling party

The company is a wholly owned subsidiary of Lindley Group Holdings Limited a company registered in the United Kingdom.