REGISTERED NUMBER: 12424320 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

Linea Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P B Hopson

REGISTERED OFFICE:

16 Cofton Lake Road

Birmingham

B45 8PL

REGISTERED NUMBER:

12424320 (England and Wales)

ACCOUNTANTS:

Blythe Phillips

8/9 Earls Way

Halesowen

West Midlands

B63 3HR

FIXED ASSETS

Tangible assets

4

16,377

28,237

CURRENT ASSETS

Stocks

9,755

65,000

Debtors

5

29,311

82,248

Cash at bank

33,674

57,761

72,740

205,009

CREDITORS

Amounts falling due within one year

6

29,172

53,025

NET CURRENT ASSETS

43,568

151,984

TOTAL ASSETS LESS CURRENT LIABILITIES

59,945

180,221

CREDITORS

Amounts falling due after more than one year

7

1,591

5,094

NET ASSETS

58,354

175,127

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

58,353

175,126

58,354

175,127

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

P B Hopson - Director

1.	STATUTORY INFORMATION

Linea Electrical Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

44,299

Additions

349

Disposals

(12,000

)

At 28 February 2026

32,648

DEPRECIATION

At 1 March 2025

16,062

Charge for year

5,459

Eliminated on disposal

(5,250

)

At 28 February 2026

16,271

NET BOOK VALUE

At 28 February 2026

16,377

At 28 February 2025

28,237

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

5,636

75,031

Other debtors

23,675

7,217

29,311

82,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

2,307

-

Hire purchase contracts

3,503

3,103

Trade creditors

4,477

17,667

Taxation and social security

14,655

24,342

Other creditors

4,230

7,913

29,172

53,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

1,591

5,094