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UK LINKOLOGY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023






UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UK LINKOLOGY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: J P Brooks
G C Blandford-Sen





REGISTERED OFFICE: Sadler Bridge Studios
Bold Lane
Derby
Derbyshire
DE1 3NT





REGISTERED NUMBER: 07802825 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 10,095 11,755
10,095 11,755

CURRENT ASSETS
Debtors 6 477,702 299,748
Cash at bank 761,118 682,722
1,238,820 982,470
CURRENT LIABILITIES
Amounts falling due within one year 7 894,674 920,838
NET CURRENT ASSETS 344,146 61,632
TOTAL ASSETS LESS CURRENT LIABILITIES 354,241 73,387

PROVISIONS FOR LIABILITIES 8 2,500 2,900
NET ASSETS 351,741 70,487

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 351,641 70,387
SHAREHOLDERS' FUNDS 351,741 70,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

BALANCE SHEET - continued
31 OCTOBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2024 and were signed on its behalf by:




J P Brooks - Director



G C Blandford-Sen - Director


UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

UK Linkology 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. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2022 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 15,264
AMORTISATION
At 1 November 2022
and 31 October 2023 15,264
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 November 2022 742 16,704 17,446
Additions 513 1,430 1,943
Disposals (742 ) - (742 )
At 31 October 2023 513 18,134 18,647
DEPRECIATION
At 1 November 2022 618 5,073 5,691
Charge for year 214 3,265 3,479
Eliminated on disposal (618 ) - (618 )
At 31 October 2023 214 8,338 8,552
NET BOOK VALUE
At 31 October 2023 299 9,796 10,095
At 31 October 2022 124 11,631 11,755

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 383,006 233,815
Amounts owed by group undertakings 94,000 62,000
Other debtors 696 3,933
477,702 299,748

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 139 -
Trade creditors 15,255 14,348
Taxation and social security 300,213 398,430
Other creditors 579,067 508,060
894,674 920,838

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,500 2,900

UK LINKOLOGY LTD (REGISTERED NUMBER: 07802825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2022 2,900
Provided during year (400 )
Balance at 31 October 2023 2,500

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
96 A Ordinary £1 96 96
4 B Ordinary £1 4 4
100 100