ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 14460737

LINEA STRATFORD ROAD LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

LINEA STRATFORD ROAD LTD

REGISTERED NUMBER: 14460737

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		300,000		300,000
			300,000		300,000
Current assets
Debtors: amounts falling due within one year	5	111,159		87,262
Cash at bank and in hand	6	6,551		8,307
		117,710		95,569
Creditors: amounts falling due within one year	7	(14,891)		(11,061)
Net current assets			102,819		84,509
Total assets less current liabilities			402,819		384,509
Creditors: amounts falling due after more than one year	8		(402,900)		(402,900)

Net liabilities			(81)		(18,391)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(181)	(18,491)
	(81)	(18,391)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements 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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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LINEA STRATFORD ROAD LTD

REGISTERED NUMBER: 14460737

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

................................................

Antony David Stark

Director

Date: 20 August 2026

The notes on pages 4 to 7 form part of these financial statements.

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		LINEA STRATFORD ROAD LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 NOVEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 December 2023	100	(47,744)	(47,644)

Profit for the year	-	29,253	29,253

At 1 December 2024	100	(18,491)	(18,391)

Profit for the year	-	18,310	18,310
At 30 November 2025	100	(181)	(81)

The notes on pages 4 to 7 form part of these financial statements.

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LINEA STRATFORD ROAD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Linea Stratford Road Ltd is a private company, limited by shares, registered in England and Wales.The company's registered number and registered office address are as below:

Registered number: 14460737

Registered office: C/O Pbsl, The Courtyard, 14a Sydenham Road, Croydon, United Kingdom, CR0 2EE

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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LINEA STRATFORD ROAD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

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LINEA STRATFORD ROAD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 December 2024	300,000
	At 30 November 2025	300,000


	At 30 November 2025

Debtors

					2025	2024
					£	£


Trade debtors	1,270	-
Amounts owed by group undertakings	109,789	87,162
Called up share capital not paid	100	100
	111,159	87,262

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	6,551	8,307
	6,551	8,307

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LINEA STRATFORD ROAD LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	5,391	5,392
Accruals and deferred income	9,500	5,669
	14,891	11,061

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	402,900	402,900
	402,900	402,900



Amounts falling due 2-5 years
Bank loans	402,900	402,900
	402,900	402,900

	402,900	402,900

10.	Related party transactions
	As at 30 November 2025, the entity had an amount due from Linea Homes Ltd, of £109,788.86 (2024: £87,161.83).

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