Linbridge Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 05678242

		30 June 2026		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		3,561		8,076
Investment Properties	6		2,538,143		2,283,623

			2,541,704		2,291,699
CURRENT ASSETS
Debtors	7	137,074		199,513
Cash at bank and in hand		92,298		76,075

		229,372		275,588
Creditors: Amounts Falling Due Within One Year	8	(88,796 )		(126,511 )

NET CURRENT ASSETS (LIABILITIES)			140,576		149,077

TOTAL ASSETS LESS CURRENT LIABILITIES			2,682,280		2,440,776

Creditors: Amounts Falling Due After More Than One Year	9		(1,437,182 )		(1,542,603 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(125,000 )		(61,000 )

NET ASSETS			1,120,098		837,173

CAPITAL AND RESERVES
Called up share capital	11		2		2
Revaluation reserve	12		641,237		450,717
Profit and Loss Account			478,859		386,454

SHAREHOLDERS' FUNDS			1,120,098		837,173

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Linbridge Investments Limited

Balance Sheet (continued)

As At 30 June 2026

For the period ending 30 June 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 A Akhavan-Hazaveh

Director

30 October 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Linbridge Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05678242 . The registered office is The Workshop, Suite 5 Cherrytree, Union Road, Sheffield, South Yorkshire, S11 9EF.

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 represents rent receivable net of VAT.

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:

Fixtures & Fittings

25% on cost

2.4. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost,which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value atthe reporting end date. Changes in fair value are recognised in profit or loss.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 in respect of financial instruments.

Basic financial assets and basic financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Basic financial assets are initially measured at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities, including bank loans and overdrafts, are initially recognised at transaction price net of directly attributable transaction costs and are subsequently measured at amortised cost using the effective interest method.

Interest payable is recognised in profit or loss using the effective interest method.

Financial assets and financial liabilities are derecognised when the contractual rights or obligations relating to the instrument expire or are discharged.

2.6. 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.

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Linbridge Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 June 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: NIL)

4. Tax on Profit

	30 June 2026	31 December 2024
	£	£
Current tax
UK Corporation Tax	31,128	2,074
Deferred Tax
Deferred taxation	64,000	7,227


Total tax charge for the period	95,128	9,301

	30 June 2026	31 December 2024
	£	£
Profit before tax	378,053	39,231

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	31,128	2,074
Deferred tax from unrecognised tax loss or credit	64,000	-

Total tax charge for the period	95,128	2,074

5. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 January 2025	27,143

As at 30 June 2026	27,143

Depreciation
As at 1 January 2025	19,067
Provided during the period	4,515

As at 30 June 2026	23,582

Net Book Value
As at 30 June 2026	3,561

As at 1 January 2025	8,076

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Linbridge Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 June 2026

6. Investment Property

	30 June 2026
	£
Fair Value
As at 1 January 2025	2,283,623
Revaluations	254,520

As at 30 June 2026	2,538,143

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	30 June 2026	31 December 2024
	£	£
Cost	1,770,798	1,770,798

If the investment properties were disposed of at the carrying amount of £2,538,143 a tax liability of

£125,000 would arise. This amount is recognised within the movement in the non-distributable reserve.

Fair value at 30 June 2026 is represented by:

Cost 1,770,798

Valuation in 2006 132,719

Valuation in 2007 (57,881)

Valuation in 2016 127,987

Valuation in 2021 150,000

Valuation in 2022 160,000

Valuation in 2026 254,520

Total 2,538,143

The properties have been valued at 30 June 2026 by the director on an open market basis

7. Debtors

	30 June 2026	31 December 2024
	£	£
Due within one year
Trade debtors	-	51,701
Other debtors	137,074	147,812

	137,074	199,513

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Linbridge Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 June 2026

8. Creditors: Amounts Falling Due Within One Year

	30 June 2026	31 December 2024
	£	£
Trade creditors	12,764	6,229
Bank loans and overdrafts	29,000	-
Other creditors	15,720	118,205
Taxation and social security	31,312	2,077

	88,796	126,511

9. Creditors: Amounts Falling Due After More Than One Year

	30 June 2026	31 December 2024
	£	£
Bank loans	305,000	334,000
Other creditors	1,132,182	1,208,603

	1,437,182	1,542,603

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	30 June 2026	31 December 2024
	£	£
Other timing differences	125,000	61,000

11. Share Capital

	30 June 2026	31 December 2024
	£	£
Allotted, Called up and fully paid	2	2

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	450,717	386,454
Profit for period	-	282,925

Surplus on revaluation	190,520	-

Other comprehensive income for the period	190,520	-

Total comprehensive income for the period	190,520	282,925

Transfer from revaluation reserve	-	(190,520)

As at 30 June 2026	641,237	478,859

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Linbridge Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 June 2026

13. Related Party Transactions

The company has a loan from PCA Oriental Carpets Limited, a company owned by the director A

Akhavan-Hazaveh. At the year end £741,212 (2024: £760,950) was still outstanding.

The company has made a loan to C & K Investments UK Limited, 50% of which is owned by The A A

Hazaveh Discretionary Settlement 2016, a trust of which A Akhavan-Hazaveh is settlor and a Trustee.

At the year end £131,137 (2024: £145,137) was still due.

14. Directors Loan

As at 30 June 2026, the balance of the directors loan account, as introduced by Mr A

Akhavan-Hazaveh was £378,970 (2024: £441,653).

Interest has been accounted for on this loan and there are no repayment terms for the loan.

As at 30 June 2026, the balance of the directors loan account, as introduced by Miss L

Akhavan-Hazaveh was £12,000 (2024: £6,000)

No interest has been accounted for on this loan and there are no repayment terms for the loan.

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