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REGISTERED NUMBER: 12544915 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

LINK INVESTMENT ASSOCIATES LIMITED

LINK INVESTMENT ASSOCIATES LIMITED (REGISTERED NUMBER: 12544915)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LINK INVESTMENT ASSOCIATES LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: S M Bakewell
Y Zhang





REGISTERED OFFICE: 11 Sheldrake Place
London
W8 7QS





REGISTERED NUMBER: 12544915 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
16 Davy Court
Castle Mound Way
Rugby, CV23 0UZ
Magma Audit LLP is part
Of the Dains Group

LINK INVESTMENT ASSOCIATES LIMITED (REGISTERED NUMBER: 12544915)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Cash at bank and in hand 1,790,630 100

CREDITORS
Amounts falling due within one year 4 (1,897,880 ) (138,893 )
NET CURRENT LIABILITIES (107,250 ) (138,793 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(107,250

)

(138,793

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (107,350 ) (138,893 )
(107,250 ) (138,793 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:





S M Bakewell - Director


LINK INVESTMENT ASSOCIATES LIMITED (REGISTERED NUMBER: 12544915)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


1. STATUTORY INFORMATION

Link Investment Associates Limited is a limited company, limited by shares and registered in England and Wales. Its registered office address is 11 Sheldrake Place, London, England, W8 7QS and the registered number is 12544915.

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 as modified by the revaluation of certain assets.

The presentation currency of the financial statements is Pound Sterling (£) and the figures are rounded to the nearest £1.

Going concern
At the year end the company has net current liabilities of £107,250 (2023: £138,793) and net liabilities of £107,250 (2023: £138,793). The main reason for the net liabilities position is due to a directors loan balance due back to a director, which will not be drawn down upon until there are sufficient funds to do so. Therefore, the financial statements have been prepared on a going concern basis.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
(i) Financial Assets

Basic financial assets, including trade and other debtors, cash and bank balances are initial recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at the market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

(ii) Financial Liabilities

Basic financial liabilities, including trade and other creditors are initial recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at the market rate of interest.

Debt instruments are subsequently carried at amortised cost using the effective interest method.

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

LINK INVESTMENT ASSOCIATES LIMITED (REGISTERED NUMBER: 12544915)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 6,723 -
Other creditors 1,891,157 138,893
1,897,880 138,893