Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 19 August 2026 1 January 2025 31 December 2025 31 December 2025 08636407 Ann Ogren Nina Mehl AB Lindex PO Box 233, S-401 23 Göteborg, Sweden true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08636407 2024-12-31 08636407 2025-12-31 08636407 2025-01-01 2025-12-31 08636407 frs-core:CurrentFinancialInstruments 2025-12-31 08636407 frs-core:BetweenOneFiveYears 2025-12-31 08636407 frs-core:ComputerEquipment 2025-12-31 08636407 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08636407 frs-core:ComputerEquipment 2024-12-31 08636407 frs-core:FurnitureFittings 2025-12-31 08636407 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08636407 frs-core:FurnitureFittings 2024-12-31 08636407 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 08636407 frs-core:MotorVehicles 2025-12-31 08636407 frs-core:MotorVehicles 2025-01-01 2025-12-31 08636407 frs-core:MotorVehicles 2024-12-31 08636407 frs-core:PlantMachinery 2025-12-31 08636407 frs-core:PlantMachinery 2025-01-01 2025-12-31 08636407 frs-core:PlantMachinery 2024-12-31 08636407 frs-core:WithinOneYear 2025-12-31 08636407 frs-core:ShareCapital 2025-12-31 08636407 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08636407 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08636407 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08636407 frs-bus:SmallEntities 2025-01-01 2025-12-31 08636407 frs-bus:Audited 2025-01-01 2025-12-31 08636407 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08636407 1 2025-01-01 2025-12-31 08636407 frs-bus:Director1 2025-01-01 2025-12-31 08636407 frs-bus:Director2 2025-01-01 2025-12-31 08636407 frs-countries:EnglandWales 2025-01-01 2025-12-31 08636407 2023-12-31 08636407 2024-12-31 08636407 2024-01-01 2024-12-31 08636407 frs-core:CurrentFinancialInstruments 2024-12-31 08636407 frs-core:BetweenOneFiveYears 2024-12-31 08636407 frs-core:WithinOneYear 2024-12-31 08636407 frs-core:ShareCapital 2024-12-31 08636407 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08636407
Lindex UK Fashion Ltd
Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Lindex UK Fashion Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
Lindex UK Fashion Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08636407

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,248,922 |  | 1,042,382
|  |  | 1,248,922 |  | 1,042,382
CURRENT ASSETS
Stocks | 5 | 110,870 |  | 98,198 |
Debtors | 6 | 473,764 |  | 690,316 |
Cash at bank and in hand |  | 360,450 |  | 305,399 |
|  | 945,084 |  | 1,093,913 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,979,737 ) |  | (4,793,533 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,034,653 ) |  | (3,699,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,785,731 ) |  | (2,657,238 )
NET LIABILITIES |  |  | (2,785,731 ) |  | (2,657,238 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (2,785,732 ) |  | (2,657,239 )
SHAREHOLDERS' FUNDS |  |  | (2,785,731) |  | (2,657,238)

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

Nina Mehl Director
19/08/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Lindex UK Fashion Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Lindex UK Fashion Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08636407 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
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. Going Concern Disclosure
The directors have considered financial projections for the company over the foreseeable future and have also reviewed the ongoing committed financial support from the company's parent undertaking and are confident that this will be available for the foreseeable future. After making enquiries, the directors are satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at least 12 months from the date of signing the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements on the basis that the immediate parent undertaking has agreed to provide adequate funds to enable the company to meet its liabilities as they fall due.
Lindex UK Fashion Ltd is reliant on the support of AB Lindex as the parent company which is committed to the UK market and has demonstrated its support through a letter of support.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
Property, plant and equipment
The company makes provision for depreciation of property, plant and equipment; this provision requires estimates of the useful economic lives and residual values for the underlying assets. These estimates are based on a variety of factors which may be uncertain. The carrying amount at the year end is £1,248,922 (2024 - £1,042,382).
2.4. Turnover
Revenue comprises the sale of fashion clothing and related products during the period, net of value added tax, returns and discounts. Revenue from the sale of fashion clothing and related products is recognised when the significant risks and rewards of ownership of the products have passed to the buyer and the amount of revenue can be measured reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Leasehold Improvements | Straight Line - 5 Years
Plant & Machinery | Straight Line - 5 Years
Fixtures & Fittings | Straight Line - 3 Years
Computer Equipment | Straight Line - 3 Years

Page 2
Page 3
Lindex UK Fashion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.10. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and bank current account balances and are subject to an insignificant risk of change in value.
2.11. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.12. Other Operating Income
Other operating income includes marketing contribution from the company's immediate parent undertaking for its marketing activities in the UK. This is recognised when the company becomes entitled to it under the group Transfer Pricing policy.
2.13. Leases
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are recognised in the Statement of Income and Retained Earnings on a straight line basis over the lease term.
2.14. Inventories
Inventories are stated at the lower of cost and estimated selling price less selling costs. Cost is determined using the first-in, first-out (FIFO) method.
2.15. 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.
Page 3
Page 4
Lindex UK Fashion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 31 (2024: 20)
31 20
4. Tangible Assets

| Plant & Machinery | Leasehold Improvements | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 245,565 | 1,037,697 | - | 20,495 | 1,303,757
Additions | 231,487 | 296,528 | 989 | 6,779 | 535,783
As at 31 December 2025 | 477,052 | 1,334,225 | 989 | 27,274 | 1,839,540
Depreciation
As at 1 January 2025 | 94,730 | 158,932 | - | 7,713 | 261,375
Provided during the period | 67,719 | 255,347 | 220 | 5,957 | 329,243
As at 31 December 2025 | 162,449 | 414,279 | 220 | 13,670 | 590,618
Net Book Value
As at 31 December 2025 | 314,603 | 919,946 | 769 | 13,604 | 1,248,922
As at 1 January 2025 | 150,835 | 878,765 | - | 12,782 | 1,042,382

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 110,870 |  | 98,198

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 473,764 |  | 690,316

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 54,397 |  | 120,224
Amounts owed to group undertakings | 4,343,410 |  | 4,479,779
Other creditors | 570,485 |  | 186,748
Taxation and social security | 11,445 |  | 6,782
| 4,979,737 |  | 4,793,533

The amount owed to group undertakings represents an amount owed to the immediate parent undertaking which is unsecured, payable on demand and is interest bearing.
Page 4
Page 5
Lindex UK Fashion Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

The company has one class of share capital which carries no right to fixed income.
Reserves
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 728,200 |  | 209,452
Later than one year and not later than five years | 584,560 |  | 627,631
| 1,312,760 |  | 837,083

10. Dividends
No dividends were proposed or paid during the period.
11. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of paragraph 1AC.35 of FRS 102 - Small Entities not to disclose transactions with entities that are wholly owned members of the group.
There were no other related party transactions to disclose.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is AB Lindex; the address of its registered office is PO Box 233, S-401 23 Göteborg, Sweden.
The ultimate parent undertaking is Lindex Group plc, incorporated in Finland.
The most senior parent entity producing financial statements available for public use is Lindex Group plc. These financial statements are available from Aleksanterinkatu 52, 00100 Helsinki, Finland.
13. Audit Information
The auditor's report on the accounts of Lindex UK Fashion Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Leanne Humphreys FCCA (Senior Statutory Auditor) for and on behalf of Shaw Gibbs (Audit) Limited , Statutory Auditor.

Shaw Gibbs (Audit) Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

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