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2022-01-31 11799108 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 11799108 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 11799108 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 11799108 dpl-frs:Item10 2022-02-01 2023-01-31 11799108 dpl-frs:Item10 2022-01-31 11799108 dpl-frs:Item10 2023-01-31 11799108 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 11799108 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 11799108 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 11799108 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 11799108 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 11799108 dpl-frs:Item11 2022-02-01 2023-01-31 11799108 dpl-frs:Item11 2022-01-31 11799108 dpl-frs:Item11 2023-01-31 11799108 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 11799108 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 11799108 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 11799108 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 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frs-core:ComputerEquipment 2021-01-31 11799108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 11799108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-01 2022-01-31 11799108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-31 11799108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 11799108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-01 2022-01-31 11799108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-31 11799108 frs-core:FurnitureFittings 2022-01-31 11799108 frs-core:FurnitureFittings 2021-02-01 2022-01-31 11799108 frs-core:FurnitureFittings 2021-01-31 11799108 frs-core:NetGoodwill 2022-01-31 11799108 frs-core:NetGoodwill 2021-02-01 2022-01-31 11799108 frs-core:NetGoodwill 2021-01-31 11799108 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 11799108 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-01 2022-01-31 11799108 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frs-core:OtherResidualIntangibleAssets 2021-02-01 2022-01-31 11799108 frs-core:OtherResidualIntangibleAssets 2021-01-31 11799108 frs-core:PlantMachinery 2022-01-31 11799108 frs-core:PlantMachinery 2021-02-01 2022-01-31 11799108 frs-core:PlantMachinery 2021-01-31 11799108 frs-core:Secured 2022-01-31 11799108 frs-core:Unsecured 2022-01-31 11799108 frs-core:WithinOneYear 2021-02-01 2022-01-31 11799108 frs-core:WithinOneYear 2022-01-31 11799108 frs-core:CapitalRedemptionReserve 2021-02-01 2022-01-31 11799108 frs-core:CapitalRedemptionReserve 2021-01-31 11799108 frs-core:CapitalRedemptionReserve 2022-01-31 11799108 frs-core:OtherReservesSubtotal 2021-02-01 2022-01-31 11799108 frs-core:OtherReservesSubtotal 2021-01-31 11799108 frs-core:OtherReservesSubtotal 2022-01-31 11799108 frs-core:RevaluationReserve 2021-02-01 2022-01-31 11799108 frs-core:RevaluationReserve 2021-01-31 11799108 frs-core:RevaluationReserve 2022-01-31 11799108 frs-core:SharePremium 2021-02-01 2022-01-31 11799108 frs-core:SharePremium 2021-01-31 11799108 frs-core:SharePremium 2022-01-31 11799108 frs-core:ShareCapital 2021-02-01 2022-01-31 11799108 frs-core:ShareCapital 2021-01-31 11799108 frs-core:ShareCapital 2022-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses 2021-02-01 2022-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses 2021-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 11799108 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-01-31 11799108 frs-countries:UnitedKingdom 2021-02-01 2022-01-31 11799108 frs-countries:Europe 2021-02-01 2022-01-31 11799108 frs-countries:NorthAmerica 2021-02-01 2022-01-31 11799108 frs-countries:SouthAmerica 2021-02-01 2022-01-31 11799108 frs-countries:Asia 2021-02-01 2022-01-31 11799108 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frs-bus:PreferenceShareClass1 2021-01-31 11799108 frs-bus:PreferenceShareClass1 2022-01-31 11799108 frs-bus:PreferenceShareClass2 2021-02-01 2022-01-31 11799108 frs-bus:PreferenceShareClass2 2021-01-31 11799108 frs-bus:PreferenceShareClass2 2022-01-31 11799108 frs-bus:PreferenceShareClass3 2021-02-01 2022-01-31 11799108 frs-bus:PreferenceShareClass3 2021-01-31 11799108 frs-bus:PreferenceShareClass3 2022-01-31 11799108 frs-bus:PreferenceShareClass4 2021-02-01 2022-01-31 11799108 frs-bus:PreferenceShareClass4 2021-01-31 11799108 frs-bus:PreferenceShareClass4 2022-01-31 11799108 frs-bus:PreferenceShareClass5 2021-02-01 2022-01-31 11799108 frs-bus:PreferenceShareClass5 2021-01-31 11799108 frs-bus:PreferenceShareClass5 2022-01-31 11799108 1 2021-02-01 2022-01-31 11799108 1 2022-01-31 11799108 1 2021-02-01 2022-01-31 11799108 frs-core:LeasedAssets 2021-02-01 2022-01-31 11799108 frs-core:OwnedAssets 2021-02-01 2022-01-31 11799108 frs-core:CurrencyRisk 2021-02-01 2022-01-31 11799108 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2022-01-31 11799108 frs-core:Provisions 2021-02-01 2022-01-31 11799108 frs-core:Provisions 2021-01-31 11799108 frs-core:Provisions 2022-01-31 11799108 frs-core:Provisions 2021-02-01 2022-01-31 11799108 frs-core:Provisions 2021-01-31 11799108 frs-core:Provisions 2022-01-31 11799108 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 11799108 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 11799108 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 11799108 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 11799108 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 11799108 frs-core:TaxCreditsDeferredTax 2022-01-31 11799108 frs-core:CostValuation 2021-01-31 11799108 frs-core:AdditionsToInvestments 2022-01-31 11799108 frs-core:DisposalsRepaymentsInvestments 2022-01-31 11799108 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 11799108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 11799108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 11799108 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 11799108 frs-core:CostValuation 2022-01-31 11799108 frs-core:ProvisionsForImpairmentInvestments 2021-01-31 11799108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 11799108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 11799108 frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:ListedExchangeTraded 2021-01-31 11799108 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-31 11799108 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-31 11799108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 11799108 frs-core:UnlistedNon-exchangeTraded 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Registered number: 11799108
My Business Lynq Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2023
Lewis Ballard BBB Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 11799108
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 255 357
255 357
CURRENT ASSETS
Debtors 4 25,227 26,192
Cash at bank and in hand 275 739
25,502 26,931
Creditors: Amounts Falling Due Within One Year 5 (32,112 ) (31,796 )
NET CURRENT ASSETS (LIABILITIES) (6,610 ) (4,865 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,355 ) (4,508 )
NET LIABILITIES (6,355 ) (4,508 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (6,455 ) (4,608 )
SHAREHOLDERS' FUNDS (6,355) (4,508)
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For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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 Graham Wakerley
Director
04/10/2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2021 100 (18,303 ) (18,203)
Profit for the year and total comprehensive income - 13,695 13,695
As at 31 January 2022 and 1 February 2022 100 (4,608 ) (4,508)
Loss for the year and total comprehensive income - (1,847 ) (1,847)
As at 31 January 2023 100 (6,455 ) (6,355)
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trade marks. It is amortised to the profit and loss account over its estimated economic life of 5 years.
1.5. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was : 1 (2022: 2)
1 2
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3. Intangible Assets
Other
£
Cost
As at 1 February 2022 510
As at 31 January 2023 510
Amortisation
As at 1 February 2022 153
Provided during the period 102
As at 31 January 2023 255
Net Book Value
As at 31 January 2023 255
As at 1 February 2022 357
4. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable assets 409 1,198
VAT 1,246 1,699
Amounts owed by other participating interests 23,572 23,295
25,227 26,192
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 29
Accrued expenses 241 548
Directors' loan accounts 31,871 31,219
32,112 31,796
6. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
As at balance sheet date, the company owed to the directors £31,871 (2022 - £31,219)
The Director of My Business Lynq Limited, Graham Wakerley, is also a director of Missing The Linq Limited.
At the year end, Missing The Linq Limited owed My Business Lynq Limited £23,572 (2022: £23,295). 
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Graham Wakerley by virtue of their ownership of the issued share capital in the company.
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9. General Information
My Business Lynq Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11799108 . The registered office is Celtic House Pentwy , Caxton Place, Cardif, CF23 8HA.
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