ACCOUNTS - Final Accounts

Registered number: 02298598

LINTEL INTERNATIONAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

LINTEL INTERNATIONAL LIMITED

REGISTERED NUMBER: 02298598

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		18,080		7,401
			18,080		7,401
Current assets
Debtors: amounts falling due within one year	5	191,181		833,721
Cash at bank and in hand	6	470,764		315,649
		661,945		1,149,370
Creditors: amounts falling due within one year	7	(238,346)		(232,105)
Net current assets			423,599		917,265
Total assets less current liabilities			441,679		924,666

Net assets			441,679		924,666

Capital and reserves
Called up share capital	8	2,142	10,000
Capital redemption reserve		7,858	-
Profit and loss account		431,679	914,666
		441,679	924,666

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LINTEL INTERNATIONAL LIMITED

REGISTERED NUMBER: 02298598

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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 income and retained earnings 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 on 18 September 2026.

S Trusson

Director

The notes on pages 4 to 8 form part of these financial statements.

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		LINTEL INTERNATIONAL LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2026

	Called up share capital	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 April 2024	10,000	-	897,748	907,748

Profit for the year	-	-	16,918	16,918

At 1 April 2025	10,000	-	914,666	924,666

Profit for the year	-	-	117,013	117,013
Purchase of own shares	-	7,858	(600,000)	(592,142)
Shares redeemed during the year	(7,858)	-	-	(7,858)
At 31 March 2026	2,142	7,858	431,679	441,679

The notes on pages 4 to 8 form part of these financial statements.

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Lintel International Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The registered office is

Suite 013, Imex Centre, 575-599 Maxted Road, Hemel Hempstead Industrial Estate, Hemel Hempstead, Hertfordshire, HP2 7DX.

The company's principal activity is that of electrical contracting and voice and data cabling installation.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery	-	20%
Motor vehicles	-	25%
Fixtures and fittings	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

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.

2.5

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.

2.6

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.

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

2.8

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.

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.11

Borrowing costs

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

2.12

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 7 (2025 - 7).

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost or valuation
At 1 April 2025	19,212	218,226	145,549	382,987
Additions	-	19,990	-	19,990
Disposals	-	(15,490)	-	(15,490)
At 31 March 2026	19,212	222,726	145,549	387,487
Depreciation
At 1 April 2025	19,212	211,867	144,508	375,587
Charge for the year on owned assets	-	8,836	474	9,310
Disposals	-	(15,490)	-	(15,490)
At 31 March 2026	19,212	205,213	144,982	369,407
Net book value
At 31 March 2026	-	17,513	567	18,080
At 31 March 2025	-	6,359	1,042	7,401

Debtors

					2026	2025
					£	£


Trade debtors	184,354	827,926
Other debtors	2,535	2,535
Prepayments and accrued income	4,292	3,260
	191,181	833,721

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LINTEL INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	470,764	315,649
Less: bank overdrafts	(51,224)	-
	419,540	315,649

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank overdrafts	51,224	-
Trade creditors	49,393	100,620
Corporation tax	19,918	-
Other taxation and social security	107,163	121,794
Other creditors	6,898	5,941
Accruals and deferred income	3,750	3,750
	238,346	232,105

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

2,142 (2025 - 10,000) Ordinary shares of £1 each	2,142	10,000

On 10 February 2026, the Company purchased and then cancelled 7,858 £1.00 ordinary 'A' shares for total consideration of £600,000.

9.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,870 (2025: £8,474). At the balance sheet date, the amount owing to the scheme was £6,898 (2025: £5,941).

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