Linton Ag-Industrial Limited 30/04/2026 iXBRL

Company registration number: 05339637

Linton Ag-Industrial Limited

Unaudited filleted abridged financial statements

30 April 2026

Linton Ag-Industrial Limited

Contents

Directors and other information

Accountant's report

Abridged statement of financial position

Notes to the financial statements

Linton Ag-Industrial Limited

Directors and other information


	Directors	N J Johnston


	Company number	05339637


	Registered office	Ashcroft Cameron, Unit 6, The Mead Business Centre
		Mead Lane
		Hertford
		Herts
		SG13 7BJ


	Accountant	GDP Accountants Ltd
		122A Moore Street
		Aughnacloy
		Co Tyrone
		BT69 6AA




	Bankers	Ulster Bank
		18 Bow Street
		Lisburn
		Co Antrim
		BT28 1BN

Linton Ag-Industrial Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Linton Ag-Industrial Limited

Year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Linton Ag-Industrial Limited for the year ended 30 April 2026 as set out on pages 5 to 12 from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Linton Ag-Industrial Limited, as a body, in accordance with the terms of my engagement letter dated 7 February 2024. My work has been undertaken solely to prepare for your approval the financial statements of Linton Ag-Industrial Limited and state those matters that we have agreed to state to the board of directors of Linton Ag-Industrial Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Linton Ag-Industrial Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that Linton Ag-Industrial Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Linton Ag-Industrial Limited. You consider that Linton Ag-Industrial Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Linton Ag-Industrial Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

GDP Accountants Ltd

Chartered Certified Accountants

122A Moore Street

Aughnacloy

Co Tyrone

BT69 6AA

9 September 2026

Linton Ag-Industrial Limited

Abridged statement of financial position

30 April 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	133,494		140,833
		________		________
			133,494		140,833

Current assets
Stocks		5,500		5,500
Debtors		126,019		150,990
Cash at bank and in hand		774		287
		________		________
		132,293		156,777
Creditors: amounts falling due
within one year	7	( 166,999)		( 157,862)
		________		________
Net current liabilities			( 34,706)		( 1,085)
			________		________
Total assets less current liabilities			98,788		139,748

Creditors: amounts falling due
after more than one year			-		( 30,000)

Provisions for liabilities			( 21,370)		( 23,205)

Accruals and deferred income			( 36,026)		( 37,027)

			________		________
Net assets			41,392		49,516
			________		________

Capital and reserves
Called up share capital			100		100
Profit and loss account			41,292		49,416
			________		________
Shareholders funds			41,392		49,516
			________		________

For the year ending 30 April 2026 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.

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 09 September 2026 , and are signed on behalf of the board by:

N J Johnston

Director

Company registration number: 05339637

Linton Ag-Industrial Limited

Notes to the financial statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Ashcroft Cameron, Unit 6, The Mead Business Centre, Mead Lane, Hertford, Herts, SG13 7BJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

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	-	10 %	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.

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:


Freehold property	-	2 %	straight line
Plant and machinery	-	10 %	reducing balance
Fixtures and fittings	-	20 %	straight line
Motor vehicles	-	20 %	straight line
Office equipment	-	20 %	straight line

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

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Intangible assets


		£
	Cost
	At 1 May 2025 and 30 April 2026	60,000
		________
	Amortisation
	At 1 May 2025 and 30 April 2026	60,000
		________
	Carrying amount
	At 30 April 2026	-
		________
	At 30 April 2025	-
		________

6. Tangible assets


		£
	Cost
	At 1 May 2025 and 30 April 2026	410,751
		________
	Depreciation
	At 1 May 2025	269,918
	Charge for the year	7,339
		________
	At 30 April 2026	277,257
		________
	Carrying amount
	At 30 April 2026	133,494
		________
	At 30 April 2025	140,833
		________

7. Creditors: amounts falling due within one year

The bank loan of £6,000 (2025: £30,000) is guaranteed by the UK government under the Coronavirus Business Interruption Loan Scheme.