smallAccCompHo_0921.xslt
Company Registration No. 03341734 (England and Wales)
REFERENCELINE LIMITED
Financial Statements
for the Period from 01 July 2025 to 30 June 2026

REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Company Information

Company Details
Company Number 03341734
Registered Office 3 HURON DRIVE
LIPHOOK
HAMPSHIRE
GU30 7TY
Directors
Directors who held office during the period were:
Charles Mark DEALTRY   
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Statement of Financial Position

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Notes 2026 2025
£ £
Fixed Assets
Intangible assets 5 482,621 490,876
Tangible assets 6 14,922 16,206
Current Assets
Debtors due 7 13,926 8,049
Cash at bank and in hand 29,824 2,508
43,750 10,557
Creditors
Amount falling due within one year 8 (37,102) (16,022)
Net Current Assets 6,648 (5,465)
Total Assets less current liabilities 504,191 501,617
Creditors due after more than one year 9 (176,000) (176,500)
Net Assets 328,191 325,117
Capital and Reserves
Called up Share Capital 50,000 50,000
Revaluation Reserve 300,000 300,000
Retained earnings at end of year (21,809) (24,883)
Shareholder funds 328,191 325,117
For the year ending 30/06/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 12 August 2026
Charles Mark Dealtry
Company Registration No. 03341734
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

1. Statutory Information
REFERENCELINE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03341734.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities and the Companies Act 2006, under the historical cost convention.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net invoices for services provided excluding VAT. Charges for services still to be provided are carried forward as a current liability to be matched to the relevant period when the service is to be provided.
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

Current Tax
Current tax is the amount of income tax payable in respect of the taxable profit for the financial year or prior periods. Balances are calculated using UK corporation tax rates that have been enacted or substantively enacted by the balance sheet date.
Tangible Fixed Asset Policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: - Improvements to property: 10% - Computer and other equipment: between 10% and 33%
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

Intangible Asset Policy
Intangible Assets consist of:Software: - Cost £712,630 - Depreciation £532,119 - Net Book Value £180,511The cost is amortised over 7 years from the month in which the cost is incurred. Database - Valuation £300,000The database was valued in 2009 with reference to the cost to compile the database and future earnings potential. The directors review the underlying assumptions on an annual basis.Domain Names - Cost £2,110The cost of domain names is not depreciated.
Stock
Stocks of paper and printing materials are recorded at the lower of cost and realiseable value. The value of stock is assessed for impairment at each balance sheet date.
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2026 3
2025 2
4. Principal Activity
Referenceline helps consumers to make a more informed choice when choosing a business. The company identifies and explains the key aspects of law and best practice in each industry, using feedback from verified customers to measure the performance of each business, with access to independent expert support in case of questions and to independent alternative dispute resolution in case of complaints.
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/07/2025 973,424 973,424
Additions 41,316 41,316
Disposals - -
Revaluations - -
At 30/06/2026 1,014,740 1,014,740
Amortisation
At 01/07/2025 482,548 482,548
Charge for the Year 49,571 49,571
On Disposals - -
Other increases/(decreases) - -
At end of period 532,119 532,119
Net book value
At 30/06/2026 482,621 482,621
At 30/06/2025 490,876 490,876
6. Fixed Assets
Land and buildings Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £
At 01/07/2025 33,033 130 10,237 43,400
Additions - - 2,608 2,608
At 30/06/2026 33,033 130 12,845 46,008
Depreciation
At 01/07/2025 17,508 129 9,557 27,194
Charge for the year 3,298 - 594 3,892
At 30/06/2026 20,806 129 10,151 31,086
Net Book Value
At 30/06/2026 12,227 1 2,694 14,922
At 30/06/2025 15,525 1 680 16,206
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

7. Debtors
2026 2025
£ £
Trade debtors 11,064 4,662
Other debtors 866 1,666
Prepayment and accrued income 1,996 1,721
13,926 8,049
Debtors Notes
Trade debtors are receivable within one year and recorded at the transaction price. They are evaluated for impairment at each balance sheet date. Specific bad debts are written down immediately as an administrative expense.
8. Creditors: amount falling due within one year
2026 2025
£ £
Trade Creditors 59 188
Corporation Tax 58 -
Other tax and social security 109 -
Other Creditors 390 6,590
Accruals and deferred income 36,486 9,244
37,102 16,022
Creditors Due within one year
Deferred income represents the charge made for services which are still to be provided. This is carried forward as a current liability, to be matched to the relevant period when the service is provided.
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REFERENCELINE LIMITED

Financial Statements for the period ending 30 June 2026

Notes to the Accounts

9. Creditors: amount falling due after one year
2026 2025
£ £
Other creditors falling due after more than one year 176,000 176,500
176,000 176,500
Creditors Due after one year
The shareholders have provided long term interest free loans with no fixed date of repayment.
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