2025-01-01 2025-12-31 02248136 Lintron Electronics Limited false 02248136 2025-01-01 2025-12-31 02248136 uk-bus:Director1 2025-01-01 2025-12-31 02248136 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02248136 uk-bus:SmallEntities 2025-01-01 2025-12-31 02248136 uk-bus:FullAccounts 2025-01-01 2025-12-31 02248136 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02248136 2025-01-01 02248136 2025-12-31 02248136 2024-12-31 xbrli:pure iso4217:GBP 02248136 2024-01-01 2024-12-31
Company Registration Number : 02248136 (England and Wales)
02248136
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-12-31
false
Lintron Electronics Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-01-01
Lintron Electronics Limited
Unaudited filleted financial statements
For the year ended 31 December 2025
Lintron Electronics Limited
Contents
For the year ended 31 December 2025
CONTENTS PAGE
Company Information 3
Accountant's Report 4
Statement of Financial Position 5
Notes to the Financial Statements 6 - 7


Lintron Electronics Limited
Company Information
For the year ended 31 December 2025
Company registration number 02248136 (England and Wales)
Director Jan Magnusson
Company secretary Gunilla Magnusson
Registered office address Unit 6b Wansbeck Business Park
Rotary Park Way
Ashington
Northumberland
NE63 8QW
Accountant Harrison Hutchinson Ltd
Chartered Accountants
246 Park View
Whitley Bay
Tyne and Wear
NE26 3QX
Lintron Electronics Limited
Accountant's report
For the year ended 31 December 2025
Chartered Accountant's report to the board of Director on the preparation of the unaudited statutory accounts of Lintron Electronics Limited for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lintron Electronics Limited for the year ended 31 December 2025 which comprise the income statement, statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of Lintron Electronics Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Lintron Electronics Limited and state those matters that we have agreed to state to the Board of Directors of Lintron Electronics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lintron Electronics Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lintron Electronics 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 Lintron Electronics Limited. You consider that Lintron Electronics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lintron Electronics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Harrison Hutchinson Ltd
Chartered Accountants
246 Park View
Whitley Bay
Tyne and Wear
NE26 3QX
2026-06-30 Date: 30 June 2026
4
Lintron Electronics Limited
Statement of Financial Position
For the year ended 31 December 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 327,821 326,621
6 327,821 326,621
Current assets
Inventories 184,085 184,986
Debtors 45,419 18,408
Cash and cash equivalents 13,101 13,216
242,605 216,610
Current liabilities
Creditors: Amounts falling due within one year (317,364) (271,071)
(317,364) (271,071)
Net current (liabilities)/assets (74,759) (54,461)
Total assets less current liabilities 253,062 272,160
Net assets/(liabilities) 253,062 272,160
Capital and reserves
Called up share capital 110,000 110,000
Retained earnings 143,062 162,160
Shareholder's funds 253,062 272,160
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges their responsibility 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. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 30 June 2026
.............................
Jan Magnusson (Director)
Company registration number: 02248136
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-12-31 31 December 2025
2025 2024
£ £
Fixed Assets 327,821 326,621
Current Assets 239,298 216,163
Prepayments and accrued income 3,307 447
Creditors: amounts falling due within one year (317,364) (271,071)
Net current assets/(liabilities) (74,759) (54,461)
Total assets less current liabilities 253,062 272,160
Net Assets/(liabilities) 253,062 272,160
Capital and Reserves 253,062 272,160
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31-12-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 30 June 2026 2026-06-30 and signed on behalf of the board,
.............................
Jan Magnusson
Director
Company registration number: 02248136
Lintron Electronics Limited
Notes to the Financial Statements
For the year ended 31 December 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Unit 6b Wansbeck Business Park, Rotary Park Way, Ashington, Northumberland, NE63 8QW.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Rental income
Rental income from operating leases are recognised on a straight-line basis over the term of the relevant lease. Rental Income is included within other income from fixed assets.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings0% straight line
Plant and Machinery10% straight line
Short Leasehold Properties10% straight line
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings10% straight line
Equipment
Motor Cars
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.

(5) Employees
During the year, the average number of employees including director was 7 (2024 : 9).

(6) Fixed assets
Tangible

£
Cost
As at 01 January 20251,167,757
Additions3,110
As at 31 December 20251,170,867
Depreciation/Amortisation
As at 01 January 2025841,135
For the year1,911
As at 31 December 2025843,046
Net book value
As at 31 December 2025327,821
As at 31 December 2024326,622