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REGISTERED NUMBER: 08729924 (England and Wales)












REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LINK DIGITAL LIMITED

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


LINK DIGITAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: D P Wallis
M D L Smith





REGISTERED OFFICE: Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 08729924 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31ST MARCH 2025

The directors present their report with the financial statements of the company for the year ended 31st March 2025.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of web design and marketing.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st April 2024 to the date of this report.

D P Wallis
M D L Smith

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





D P Wallis - Director


29th July 2025

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,449 7,373

CURRENT ASSETS
Debtors 5 114,597 84,584
Cash at bank and in hand 315,513 257,255
430,110 341,839
CREDITORS
Amounts falling due within one year 6 132,373 131,420
NET CURRENT ASSETS 297,737 210,419
TOTAL ASSETS LESS CURRENT
LIABILITIES

304,186

217,792

PROVISIONS FOR LIABILITIES - 1,401
NET ASSETS 304,186 216,391

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 304,086 216,291
SHAREHOLDERS' FUNDS 304,186 216,391

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

BALANCE SHEET - continued
31ST MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th July 2025 and were signed on its behalf by:




D P Wallis - Director



M D L Smith - Director


LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Link Digital 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

Accounting convention
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.

Going Concern Justification
The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 March 2025 have been prepared using the going concern basis of accounting.

Revenue
Revenue - Described as turnover - is the value of work (net of VAT) performed during the year with respect to services.

Revenue is recognised on the provision of services once completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4. TANGIBLE FIXED ASSETS
Office
Equipment
£   
COST
At 1st April 2024 41,721
Additions 1,970
At 31st March 2025 43,691
DEPRECIATION
At 1st April 2024 34,348
Charge for year 2,894
At 31st March 2025 37,242
NET BOOK VALUE
At 31st March 2025 6,449
At 31st March 2024 7,373

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 99,476 84,584
Deferred tax asset 15,121 -
114,597 84,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,428 11,433
Tax - 2,556
Social security and other taxes 11,268 8,747
VAT 56,905 42,010
Other creditors 12,772 16,674
Directors' current accounts 44,000 44,000
Accrued expenses 6,000 6,000
132,373 131,420

7. GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the year end of £18,000 (2024: £18,000).

LINK DIGITAL LIMITED (REGISTERED NUMBER: 08729924)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

8. RELATED PARTY DISCLOSURES

Freedom Destinations Ltd - Controlled by David Wallis a director of the company.

During the year sales were made of £60,975 (2024 - £63,098 ) to Freedom Destinations Ltd and at the year end they owed £11,904 (2024 - £5,952) to the company which is included in trade debtors.

Rent of £18,000 (2024 - £18,000) was also charged by Freedom Destinations Ltd for use of office space during the year..