Company Registration No. 05347221 (England and Wales)
Lineal Software Solutions Limited
Unaudited accounts
for the year ended 31 March 2026
Lineal Software Solutions Limited
Unaudited accounts
Contents
Lineal Software Solutions Limited
Company Information
for the year ended 31 March 2026
Directors
M Matthews
M Norris
D Matthews
Company Number
05347221 (England and Wales)
Registered Office
Commercial House
The Strand
Barnstaple
Devon
EX31 1EU
England
Accountants
JD Accountants (South West) Ltd
Suite 2, Riverside Court
Castle Street
Barnstaple
Devon
EX31 1DR
Lineal Software Solutions Limited
Statement of financial position
as at 31 March 2026
Tangible assets
158,090
64,514
Cash at bank and in hand
724,980
627,724
Creditors: amounts falling due within one year
(255,299)
(235,293)
Net current assets
1,262,311
1,128,212
Total assets less current liabilities
1,420,401
1,192,726
Creditors: amounts falling due after more than one year
(72,305)
-
Net assets
1,348,096
1,192,726
Called up share capital
40
40
Profit and loss account
1,348,056
1,192,686
Shareholders' funds
1,348,096
1,192,726
For the year ending 31 March 2026 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 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 and delivered 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.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
M Matthews
Director
Company Registration No. 05347221
Lineal Software Solutions Limited
Notes to the Accounts
for the year ended 31 March 2026
Lineal Software Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 05347221. The registered office is Commercial House, The Strand, Barnstaple, Devon, EX31 1EU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2025
14,228
195,121
209,349
Additions
99,000
47,275
146,275
At 31 March 2026
113,228
242,396
355,624
At 1 April 2025
9,727
135,108
144,835
Charge for the year
25,875
26,824
52,699
At 31 March 2026
35,602
161,932
197,534
At 31 March 2026
77,626
80,464
158,090
At 31 March 2025
4,501
60,013
64,514
Lineal Software Solutions Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
237,258
165,561
Other debtors
149,509
164,623
Amounts falling due after more than one year
Other debtors
397,390
400,000
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
7,017
-
Trade creditors
120,363
140,004
Taxes and social security
51,039
20,778
Loans from directors
996
1,000
7
Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
40 Ordinary shares of £1 each
40
40
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
156,724
-
17,791
138,933
During the year the company continued to loan the directors amounts totalling £156,724. Of this £17,791 was repaid during the year. Interest was paid at the official rate on this loan.
10
Average number of employees
During the year the average number of employees was 27 (2025: 27).