REGISTERED NUMBER: 00874863 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Linkester Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S T Sykes

Ms A F Sykes

SECRETARY:

Ms A F Sykes

REGISTERED OFFICE:

Brookhouse Farm

Mount Pleasant , Rainow

Macclesfield

Cheshire

SK10 5TJ

REGISTERED NUMBER:

00874863 (England and Wales)

ACCOUNTANTS:

SMH BullockWoodburn

Norfolk House

Hardwick Square North

Buxton

SK17 6PU

FIXED ASSETS

Tangible assets

4

54

64

Investment property

5

2,614,800

1,700,000

2,614,854

1,700,064

CURRENT ASSETS

Debtors

6

177,817

62,026

Cash at bank

272,571

347,697

450,388

409,723

CREDITORS

Amounts falling due within one year

7

36,750

33,866

NET CURRENT ASSETS

413,638

375,857

TOTAL ASSETS LESS CURRENT LIABILITIES

3,028,492

2,075,921

PROVISIONS FOR LIABILITIES

392,570

163,872

NET ASSETS

2,635,922

1,912,049

CAPITAL AND RESERVES

Called up share capital

8

217,802

217,802

Capital redemption reserve

24,200

24,200

Fair value reserve

1,450,769

764,669

Retained earnings

943,151

905,378

SHAREHOLDERS' FUNDS

2,635,922

1,912,049

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mrs S T Sykes - Director

Ms A F Sykes - Director

1.	STATUTORY INFORMATION

Linkester Engineering Limited 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 as modified by the revaluation of certain assets.

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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. The turnover shown in the profit and loss account represents the rent due in the period.

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

-

straight line over 5-10 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

23,436

DEPRECIATION

At 1 April 2025

23,372

Charge for year

10

At 31 March 2026

23,382

NET BOOK VALUE

At 31 March 2026

54

At 31 March 2025

64

5.	INVESTMENT PROPERTY

The Investment Property was revalued by the Rostons, Chartered Surveyors, on 07 November 2025 on an open market existing use basis at an amount of £2,614,800. The valuation was based on a combination of a multiple of the rents receivable and their estimate of the value of local property.

The Directors are not aware of any material change in value from the date of valuation to the year end date.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2006

771,475

Valuation in 2020

928,525

Valuation in 2025

914,800

2,614,800

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

771,475

771,475

Investment property was valued on a tenanted market basis on 7 November 2025 by Rostons .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

185,546

44,633

Allowance for doubtful debtors

(22,855

)

-

Other debtors

150

2,571

Sykes Farm

8,563

8,406

Prepayments

6,413

6,416

177,817

62,026

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,756

2,794

Corporation tax

12,873

6,337

Social security and other taxes

2,812

2,219

VAT

4,361

5,022

Other creditors

10,510

12,554

Accrued expenses

4,438

4,940

36,750

33,866

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

217,800

Ordinary

£1

217,800

217,800

2

Ordinary B

£1

2

2

217,802

217,802