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REGISTERED NUMBER: SC398647 (Scotland)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

LINK LAYER TECHNOLOGIES LIMITED

LINK LAYER TECHNOLOGIES LIMITED (REGISTERED NUMBER: SC398647)

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










Page

Balance Sheet 1

Chartered Accountants' Report 2

LINK LAYER TECHNOLOGIES LIMITED (REGISTERED NUMBER: SC398647)

BALANCE SHEET
31 JULY 2023

2023 2022
£    £    £    £   
FIXED ASSETS 4,078 7,351

CURRENT ASSETS 31,077 37,072

CREDITORS
Amounts falling due within one year (9,207 ) (14,945 )
NET CURRENT ASSETS 21,870 22,127
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,948

29,478

CAPITAL AND RESERVES 25,948 29,478

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Link Layer Technologies Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC398647

Registered office: 28 Carnie Gardens
Elrick
WESTHILL
Aberdeenshire
AB32 6HR

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2022 - 2 ) .



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

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

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 April 2024 and were signed on its behalf by:



Mrs L C Nicol - Director


CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LINK LAYER TECHNOLOGIES LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Link Layer Technologies Limited for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Link Layer Technologies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Link Layer Technologies Limited and state those matters that we have agreed to state to the Board of Directors of Link Layer Technologies Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Link Layer Technologies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Link Layer Technologies Limited. You consider that Link Layer Technologies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Link Layer Technologies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bain Henry Reid
Chartered Accountants
4 West Craibstone Street
Bon-Accord Square
ABERDEEN
AB11 6YL


12 April 2024