2022-04-012023-03-312023-03-31false03430531Missing Link Communications 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Missing Link Communications Limited

Registered Number
03430531
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Missing Link Communications Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Philip John Heyworth
Steven Kay

Registered Address

Office F5 Ct3 Building Wigan Investment Centre
Waterside Drive
Wigan
WN3 5BA

Registered Number

03430531 (England and Wales)
Missing Link Communications Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets56,88010,832
6,88010,832
Current assets
Debtors303,775248,709
Cash at bank and on hand130,083235,030
433,858483,739
Creditors amounts falling due within one year7(248,794)(302,939)
Net current assets (liabilities)185,064180,800
Total assets less current liabilities191,944191,632
Creditors amounts falling due after one year8(77,500)(107,500)
Provisions for liabilities(1,720)(2,058)
Net assets112,72482,074
Capital and reserves
Called up share capital1,0031,003
Profit and loss account111,72181,071
Shareholders' funds112,72482,074
The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2023, and are signed on its behalf by:
Steven Kay
Director
Registered Company No. 03430531
Missing Link Communications Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Employee benefits policy
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.
4.Employee information

20232022
Average number of employees during the year1414
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2240,586
Disposals(7,795)
At 31 March 2332,791
Depreciation and impairment
At 01 April 2229,755
Charge for year3,400
On disposals(7,244)
At 31 March 2325,911
Net book value
At 31 March 236,880
At 31 March 2210,832
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables303,775248,709
Total303,775248,709
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables126,774150,815
Bank borrowings and overdrafts30,00030,000
Taxation and social security82,40994,202
Finance lease and HP contracts-4,014
Other creditors7,6847,194
Accrued liabilities and deferred income1,92716,714
Total248,794302,939
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts77,500107,500
Total77,500107,500