IRIS Accounts Production v25.1.4.42 09600280 director 30.6.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096002802023-06-29096002802024-06-30096002802023-06-302024-06-30096002802022-06-30096002802022-07-012023-06-29096002802023-06-2909600280ns15:EnglandWales2023-06-302024-06-3009600280ns14:PoundSterling2023-06-302024-06-3009600280ns10:Director12023-06-302024-06-3009600280ns10:PrivateLimitedCompanyLtd2023-06-302024-06-3009600280ns10:SmallEntities2023-06-302024-06-3009600280ns10:AuditExempt-NoAccountantsReport2023-06-302024-06-3009600280ns10:SmallCompaniesRegimeForDirectorsReport2023-06-302024-06-3009600280ns10:SmallCompaniesRegimeForAccounts2023-06-302024-06-3009600280ns10:FullAccounts2023-06-302024-06-300960028012023-06-302024-06-3009600280ns10:RegisteredOffice2023-06-302024-06-3009600280ns5:CurrentFinancialInstruments2024-06-3009600280ns5:CurrentFinancialInstruments2023-06-2909600280ns5:Non-currentFinancialInstruments2024-06-3009600280ns5:Non-currentFinancialInstruments2023-06-2909600280ns5:ShareCapital2024-06-3009600280ns5:ShareCapital2023-06-2909600280ns5:RetainedEarningsAccumulatedLosses2024-06-3009600280ns5:RetainedEarningsAccumulatedLosses2023-06-2909600280ns5:NetGoodwill2023-06-302024-06-3009600280ns5:FurnitureFittings2023-06-302024-06-3009600280ns5:MotorVehicles2023-06-302024-06-3009600280ns5:NetGoodwill2023-06-2909600280ns5:NetGoodwill2024-06-3009600280ns5:NetGoodwill2023-06-2909600280ns5:FurnitureFittings2023-06-2909600280ns5:MotorVehicles2023-06-2909600280ns5:FurnitureFittings2024-06-3009600280ns5:MotorVehicles2024-06-3009600280ns5:FurnitureFittings2023-06-2909600280ns5:MotorVehicles2023-06-2909600280ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3009600280ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-29
REGISTERED NUMBER: 09600280 (England and Wales)















FINANCIAL STATEMENTS FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024

FOR

LINK COM CONSULTING LIMITED

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LINK COM CONSULTING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024







DIRECTOR: Joel Kaufman





REGISTERED OFFICE: Governor House
47 Kent Road
Leeds
West Yorkshire
LS28 9BB





REGISTERED NUMBER: 09600280 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 505 1,005
Tangible assets 5 64,519 57,665
65,024 58,670

CURRENT ASSETS
Stocks 11,644 49,600
Debtors 6 523,985 383,117
Cash at bank 144,314 150,945
679,943 583,662
CREDITORS
Amounts falling due within one year 7 330,894 216,866
NET CURRENT ASSETS 349,049 366,796
TOTAL ASSETS LESS CURRENT
LIABILITIES

414,073

425,466

CREDITORS
Amounts falling due after more than
one year

8

-

(55,398

)

PROVISIONS FOR LIABILITIES (1,833 ) (3,230 )
NET ASSETS 412,240 366,838

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 412,140 366,738
412,240 366,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

BALANCE SHEET - continued
30 JUNE 2024


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 director and authorised for issue on 6 May 2025 and were signed by:





Joel Kaufman - Director


LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024

1. STATUTORY INFORMATION

Link Com Consulting Limited 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.

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 2015, is being amortised evenly over its estimated useful life of ten years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 period 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.

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 84 (2023 - 72 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 30 June 2023
and 30 June 2024 5,005
AMORTISATION
At 30 June 2023 4,000
Amortisation for period 500
At 30 June 2024 4,500
NET BOOK VALUE
At 30 June 2024 505
At 29 June 2023 1,005

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Motor
equipment vehicles Totals
£    £    £   
COST
At 30 June 2023 24,083 74,410 98,493
Additions 5,865 22,500 28,365
At 30 June 2024 29,948 96,910 126,858
DEPRECIATION
At 30 June 2023 17,853 22,975 40,828
Charge for period 3,027 18,484 21,511
At 30 June 2024 20,880 41,459 62,339
NET BOOK VALUE
At 30 June 2024 9,068 55,451 64,519
At 29 June 2023 6,230 51,435 57,665

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 397,897 275,158
Other debtors 126,088 107,959
523,985 383,117

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 80,864 42,230
Taxation and social security 156,179 171,087
Other creditors 93,851 3,549
330,894 216,866

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors - 55,398

LINK COM CONSULTING LIMITED (REGISTERED NUMBER: 09600280)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 JUNE 2023 TO 30 JUNE 2024

9. TRANSACTIONS WITH DIRECTORS

During the year, the company made advances to the director totalling £2,449 (2023: £14,552). These were interest free and repayable on demand.

The company received repayments totalling £500 (2023: £0).

During the year the company paid a director £37,000 (2023:£30,000) for rent of office, which he owns personally.