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LINK ELECTRICS LIMITED

Registered Number
NI677344
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2025

LINK ELECTRICS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Feargal McGlinchey

Registered Address

2 Martins Terrace
Maghera
BT46 5BT

Registered Number

NI677344 (Northern Ireland)
LINK ELECTRICS LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets32,4004,800
Tangible assets49461,113
3,3465,913
Current assets
Debtors228,80750,810
Cash at bank and on hand-86,136
228,807136,946
Creditors amounts falling due within one year(81,414)(46,709)
Net current assets (liabilities)147,39390,237
Total assets less current liabilities150,73996,150
Net assets150,73996,150
Capital and reserves
Called up share capital100100
Profit and loss account150,63996,050
Shareholders' funds150,73996,150
The financial statements were approved and authorised for issue by the Director on 11 June 2025, and are signed on its behalf by:
Feargal McGlinchey
Director
Registered Company No. NI677344
LINK ELECTRICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Vehicles25
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2412,00012,000
At 31 March 2512,00012,000
Amortisation and impairment
At 01 April 247,2007,200
Charge for year2,4002,400
At 31 March 259,6009,600
Net book value
At 31 March 252,4002,400
At 31 March 244,8004,800
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 241,6561,656
At 31 March 251,6561,656
Depreciation and impairment
At 01 April 24543543
Charge for year167167
At 31 March 25710710
Net book value
At 31 March 25946946
At 31 March 241,1131,113