Linley Developments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13551089

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,116		10,052

			9,116		10,052
CURRENT ASSETS
Stocks	5	568		690
Debtors	6	32,313		21,552
Cash at bank and in hand		4,847		16,774

		37,728		39,016
Creditors: Amounts Falling Due Within One Year	7	(10,884 )		(9,345 )

NET CURRENT ASSETS (LIABILITIES)			26,844		29,671

TOTAL ASSETS LESS CURRENT LIABILITIES			35,960		39,723

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,207 )		(1,252 )

NET ASSETS			34,753		38,471

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			34,653		38,371

SHAREHOLDERS' FUNDS			34,753		38,471

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Linley Developments Ltd

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Hedley Linley

Director

5 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Linley Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13551089 . The registered office is 9 Kynance Close, Alvaston, Derby, DE24 0LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33.3% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Linley Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2025	2,139	6,500	8,016	607	17,262
Additions	-	-	165	709	874

As at 31 August 2026	2,139	6,500	8,181	1,316	18,136

Depreciation
As at 1 September 2025	562	4,444	1,597	607	7,210
Provided during the period	171	514	980	145	1,810

As at 31 August 2026	733	4,958	2,577	752	9,020

Net Book Value
As at 31 August 2026	1,406	1,542	5,604	564	9,116

As at 1 September 2025	1,577	2,056	6,419	-	10,052

5. Stocks

	2026	2025
	£	£
Stock	568	690

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	16,843	3,565
Prepayments and accrued income	2,954	3,614
Other debtors	12,516	14,373

	32,313	21,552

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	6,139	5,427
Other taxes and social security	192	95
VAT	3,067	3,390
Accruals and deferred income	300	300
Directors' loan accounts	1,186	133

	10,884	9,345

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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