Linac NDT Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 5988104

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		281,299		209,864

			281,299		209,864
CURRENT ASSETS
Stocks		28,547		25,110
Debtors	6	445,391		354,668
Cash at bank and in hand		338,289		349,954

		812,227		729,732
Creditors: Amounts Falling Due Within One Year	7	(271,258 )		(176,659 )

NET CURRENT ASSETS (LIABILITIES)			540,969		553,073

TOTAL ASSETS LESS CURRENT LIABILITIES			822,268		762,937

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(70,325 )		(52,466 )

NET ASSETS			751,943		710,471

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			751,843		710,371

SHAREHOLDERS' FUNDS			751,943		710,471

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Linac NDT Services Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Kendall

Director

05/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Linac NDT Services Ltd Registered number 5988104 is a limited by shares company incorporated in England & Wales. The Registered Office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	20% Straight line
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Office Equipment	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 18)

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Linac NDT Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	90,000

As at 31 December 2025	90,000

Amortisation
As at 1 January 2025	90,000

As at 31 December 2025	90,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	67,741	550,643	23,500	14,680	656,564
Additions	-	161,966	-	3,235	165,201

As at 31 December 2025	67,741	712,609	23,500	17,915	821,765

Depreciation
As at 1 January 2025	67,741	353,212	16,064	9,683	446,700
Provided during the period	-	89,849	1,859	2,058	93,766

As at 31 December 2025	67,741	443,061	17,923	11,741	540,466

Net Book Value
As at 31 December 2025	-	269,548	5,577	6,174	281,299

As at 1 January 2025	-	197,431	7,436	4,997	209,864

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	424,273	308,740
Prepayments and accrued income	21,118	10,928
Other debtor	-	35,000

	445,391	354,668

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Linac NDT Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	128,102	76,898
Corporation tax	22,488	44,836
PAYE creditor	27,748	14,860
VAT	86,363	35,220
Other creditors	-	260
Credit card	2,186	-
Pension creditor	-	2,603
Accruals and deferred income	4,371	1,982

	271,258	176,659

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	70,325	52,466

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	52,466	52,466
Additions	17,859	17,859

Balance at 31 December 2025	70,325	70,325

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	20,281	20,583
Later than one year and not later than five years	25,685	22,705

	45,966	43,288

12. Directors Advances, Credits and Guarantees

Dividends paid to directors

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Linac NDT Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	2025	2024
	£	£
Ms Nicola Kendall	60,000	60,000
Mr Mark Kendall	20,000	20,000

13. Related Party Transactions

The company is controlled by Ms N Kendall and Mr M A Kendall, directors and shareholders of the company.

The balance on the directors' loan accounts of both Ms N Kendall & Mr M A Kendall at 31st December 2025 were of £Nil (2024 - £Nil).

During the year the company paid £86,000 (2024 - £80,000) to Kendall Holdings UK Ltd in respect of Rent. Ms N Kendall & Mr M Kendall are directors of Kendall Holdings UK Limited.

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