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REGISTERED NUMBER: 12034094 (England and Wales)















LINKUP ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025






LINKUP ENTERPRISES LIMITED (REGISTERED NUMBER: 12034094)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


LINKUP ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTOR: Costakis Spyrou





REGISTERED OFFICE: 400 West Green Road
London
N15 3PX





REGISTERED NUMBER: 12034094 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
3rd Floor
Marlborough House
298 Regents Park Road
Finchley
London
N3 2SZ

LINKUP ENTERPRISES LIMITED (REGISTERED NUMBER: 12034094)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 462,500 462,500

CURRENT ASSETS
Debtors 5 - 1,629

CREDITORS
Amounts falling due within one year 6 301,287 316,516
NET CURRENT LIABILITIES (301,287 ) (314,887 )
TOTAL ASSETS LESS CURRENT LIABILITIES 161,213 147,613

PROVISIONS FOR LIABILITIES 27,000 27,000
NET ASSETS 134,213 120,613

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 134,113 120,513
SHAREHOLDERS' FUNDS 134,213 120,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2025 and were signed by:





Costakis Spyrou - Director


LINKUP ENTERPRISES LIMITED (REGISTERED NUMBER: 12034094)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1. STATUTORY INFORMATION

Linkup Enterprises 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents receivable from the letting of the company's investment properties and is recognised evenly over the lease term.

Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

LINKUP ENTERPRISES LIMITED (REGISTERED NUMBER: 12034094)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of the asset. When as provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Going concern
The accounts have been prepared on a going concern basis. The company is dependent on the continued support of its creditors. The director is satisfied that at the time of approval of these financial statements the company will continue in existence for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2024
and 30 June 2025 462,500
NET BOOK VALUE
At 30 June 2025 462,500
At 30 June 2024 462,500

Fair value at 30 June 2025 is represented by:
£   
Valuation in 2025 462,500

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 343,159 343,159

Investment property was valued on an open market basis on 30 June 2025 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors - 1,629

LINKUP ENTERPRISES LIMITED (REGISTERED NUMBER: 12034094)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 3,190 3,226
Other creditors 298,097 313,290
301,287 316,516

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY TRANSACTIONS

Included in creditors is an amount of £1,067 due to (2024: £1,629 due from) a company in which the director has an interest.

9. RESERVES

Included in the retained earnings of £134,113 are non-distributable reserves of £92,341 representing cumulative revaluations to investment properties of £119,341 less deferred tax provided of £27,000. Distributable reserves as at 30 June 2025 are therefore £41,772.