Acorah Software Products - Accounts Production 15.0.500 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09408404 Mr Y Yang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09408404 2023-01-31 09408404 2024-01-31 09408404 2023-02-01 2024-01-31 09408404 frs-core:CurrentFinancialInstruments 2024-01-31 09408404 frs-core:Non-currentFinancialInstruments 2024-01-31 09408404 frs-core:ComputerEquipment 2024-01-31 09408404 frs-core:ComputerEquipment 2023-02-01 2024-01-31 09408404 frs-core:ComputerEquipment 2023-01-31 09408404 frs-core:MotorVehicles 2024-01-31 09408404 frs-core:MotorVehicles 2023-02-01 2024-01-31 09408404 frs-core:MotorVehicles 2023-01-31 09408404 frs-core:PlantMachinery 2024-01-31 09408404 frs-core:PlantMachinery 2023-02-01 2024-01-31 09408404 frs-core:PlantMachinery 2023-01-31 09408404 frs-core:ShareCapital 2024-01-31 09408404 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09408404 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09408404 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09408404 frs-bus:SmallEntities 2023-02-01 2024-01-31 09408404 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09408404 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09408404 frs-bus:Director1 2023-02-01 2024-01-31 09408404 frs-core:CurrentFinancialInstruments 1 2024-01-31 09408404 frs-core:Non-currentFinancialInstruments 1 2024-01-31 09408404 frs-core:CurrentFinancialInstruments 2 2024-01-31 09408404 frs-countries:EnglandWales 2023-02-01 2024-01-31 09408404 2022-01-31 09408404 2023-01-31 09408404 2022-02-01 2023-01-31 09408404 frs-core:CurrentFinancialInstruments 2023-01-31 09408404 frs-core:Non-currentFinancialInstruments 2023-01-31 09408404 frs-core:ShareCapital 2023-01-31 09408404 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 09408404 frs-core:CurrentFinancialInstruments 1 2023-01-31 09408404 frs-core:Non-currentFinancialInstruments 1 2023-01-31 09408404 frs-core:CurrentFinancialInstruments 2 2023-01-31 09408404 frs-core:CurrentFinancialInstruments 3 2023-01-31
Registered number: 09408404
Link Europa Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Silverstone Business Consulting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09408404
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 217 433
217 433
CURRENT ASSETS
Debtors 5 705,431 741,921
Cash at bank and in hand 19,300 19,300
724,731 761,221
Creditors: Amounts Falling Due Within One Year 6 (866,062 ) (891,054 )
NET CURRENT ASSETS (LIABILITIES) (141,331 ) (129,833 )
TOTAL ASSETS LESS CURRENT LIABILITIES (141,114 ) (129,400 )
Creditors: Amounts Falling Due After More Than One Year 7 (126,614 ) (136,782 )
NET LIABILITIES (267,728 ) (266,182 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (267,730 ) (266,184 )
SHAREHOLDERS' FUNDS (267,728) (266,182)
Page 1
Page 2
For the year ending 31 January 2024 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 his 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 Y Yang
Director
14/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Link Europa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09408404 . The registered office is Unit5 Eastways, Waterside Business Park, Witham, CM8 3YQ.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%SLM
Motor Vehicles 25% SLM
Computer Equipment 33.33% SLM
2.4. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 25,470 23,700 7,862 57,032
As at 31 January 2024 25,470 23,700 7,862 57,032
Depreciation
As at 1 February 2023 25,470 23,700 7,429 56,599
Provided during the period - - 216 216
As at 31 January 2024 25,470 23,700 7,645 56,815
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2024 - - 217 217
As at 1 February 2023 - - 433 433
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 43,390 78,419
Other debtors 298,601 300,066
VAT 363,440 363,436
705,431 741,921
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 217,641 238,365
Bank loans and overdrafts 186,689 195,889
Other taxes and social security - 27,481
Other FA Creditors 8,760 8,760
Other creditors 2 176,934 177,102
Pension - 926
Accruals and deferred income 2,000 2,000
Director's loan account 274,038 240,531
866,062 891,054
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors (Loan) 126,614 136,782
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4