REGISTERED NUMBER: 11004500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LINEAGE HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E F Senior

C B Senior

REGISTERED OFFICE:

4 Belmont Place

Cambridge

Cambridgeshire

CB1 1AR

REGISTERED NUMBER:

11004500 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Investments

5

200

200

CURRENT ASSETS

Stocks

13,517

13,517

Debtors

6

1,445,826

1,427,482

Cash and cash equivalents

139,266

77,295

1,598,609

1,518,294

CREDITORS

Amounts falling due within one year

7

(44,517

)

(43,217

)

NET CURRENT ASSETS

1,554,092

1,475,077

TOTAL ASSETS LESS CURRENT LIABILITIES

1,554,292

1,475,277

CAPITAL AND RESERVES

Called up share capital

8

102

102

Retained earnings

1,554,190

1,475,175

SHAREHOLDERS' FUNDS

1,554,292

1,475,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

C B Senior - Director

1.	STATUTORY INFORMATION

Lineage Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Lineage Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Lineage Holdings Ltd, 4 Belmont PLace, Cambridge, CB1 1AR.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is derived from management charges for property management services provided.

Investments in subsidiaries

Investment in subsidiaries are held at cost less impairment.

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.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

200

NET BOOK VALUE

At 31 October 2025

200

At 31 October 2024

200

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

499,509

499,509

Amounts owed by joint ventures

-

35,000

Other debtors

946,317

892,973

1,445,826

1,427,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

41,570

40,512

Taxation and social security

1,940

-

Other creditors

1,007

2,705

44,517

43,217

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

100

Ordinary

£1

1

1

102

102

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

C B Senior

Balance outstanding at start of year

(849

)

(637

)

Amounts advanced

55,521

4,788

Amounts repaid

(45,500

)

(5,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,172

(849

)

E F Senior

Balance outstanding at start of year

(848

)

(17,413

)

Amounts advanced

55,520

32,565

Amounts repaid

(45,500

)

(16,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,172

(848

)

10.	RELATED PARTY DISCLOSURES

At the balance sheet date amounts totalling to £892,973 (2024: £892,973) were due from associated entities where one of the directors is also a director or member and are disclosed within other debtors.

At the balance sheet date the amount of £499,509 (2024: £499,509) was due from a company within the group and is disclosed within amounts owed by group undertakings.

At the balance sheet date the amount of £41,570 (2024: £40,512) was due to a company within the group and is disclosed within amounts owed to group undertakings.