Company registration number 05830401 (England and Wales)
LINKING UP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
LINKING UP LIMITED
COMPANY INFORMATION
Directors
Ms R Croft
Mr A Wright
Ms J M Brown
Ms V A Lofthouse
Dr K Ruane
Dr J M Wainwright
Mrs H Bradbury
Mrs H Kucharczyk
(Appointed 10 January 2024)
Secretary
Ms R Aylmer
Company number
05830401
Registered office
7 Bull Ring
Horncastle
LN9 5HX
Accountants
Xeinadin
Cabourn House
Station Street
Bingham
Nottinghamshire
United Kingdom
NG13 8AQ
LINKING UP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LINKING UP LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
361
Current assets
Debtors
4
4,648
3,568
Cash at bank and in hand
55,867
65,802
60,515
69,370
Creditors: amounts falling due within one year
5
(97,770)
(104,298)
Net current liabilities
(37,255)
(34,928)
Net liabilities
(37,255)
(34,567)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(38,255)
(35,567)
Total equity
(37,255)
(34,567)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared 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 October 2024 and are signed on its behalf by:
Mrs H Kucharczyk
Director
Company registration number 05830401 (England and Wales)
LINKING UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
1
Accounting policies
Company information

Linking Up Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Bull Ring, Horncastle, LN9 5HX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has a net liability position at the reporting date. However, due to cash reserves and support from the parent the use of the going concern basis is considered appropriate.

1.3
Turnover

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

 

Turnover comprises revenue recognised by the company in respect of fees receivable for the administration of a childcare voucher scheme in the period, included at the invoiced value.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
LINKING UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023
6,723
Disposals
(723)
At 31 March 2024
6,000
Depreciation and impairment
At 1 April 2023
6,362
Eliminated in respect of disposals
(362)
At 31 March 2024
6,000
Carrying amount
At 31 March 2024
-
0
At 31 March 2023
361
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
825
-
0
Other debtors
3,823
3,568
4,648
3,568
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
95,656
102,298
Other creditors
2,114
2,000
97,770
104,298
6
Related party disclosures

The company has taken advantage of the exemption from the requirement to disclose transactions within wholly owned group companies. There were no other transactions with related parties during the year.

7
Parent company
LINKING UP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7
Parent company
(Continued)
- 4 -

The immediate and ultimate parent undertaking is Children's Links Limited, a charitable company, limited by guarantee and incorporated in England and Wales.

 

Consolidated financial statements for the parent company are filed with the Charity Commission for England and Wales, where copies may be obtained.

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