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REGISTERED NUMBER: 03956677 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 July 2025

for

Linksbest Limited

Linksbest Limited (Registered number: 03956677)

Contents of the Financial Statements

for the period 1 June 2024 to 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Linksbest Limited

Company Information

for the period 1 June 2024 to 31 July 2025

| Directors: | Mr W Frost

| Mrs E B F Holmes

| Registered office: | Unit 2 Foley Works

| Foley Trading Estate

| Hereford

| HR1 2SF

| Registered number: | 03956677 (England and Wales)

| Accountants: | Acre Accountancy Limited

| Unit 2 Foley Works

| Foley Trading Estate

| Hereford

| Herefordshire

| HR1 2SF

Linksbest Limited (Registered number: 03956677)

Balance Sheet

31 July 2025

| 31/7/25 |  | 31/5/24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | - |  |

Investment property | 6 | - |  | 480,000 |  |

- |  | 480,000 |  |

CURRENT ASSETS

Cash at bank | 67,144 |  | 4,454 |  |

CREDITORS

Amounts falling due within one year | 7 | - |  | (10,408 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 67,144 |  | (5,954 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 67,144 |  | 474,046 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (107,145 | ) |

PROVISIONS FOR LIABILITIES | - |  | (8,938 | ) |

NET ASSETS | 67,144 |  | 357,963 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 67,044 |  | 357,863 |  |

SHAREHOLDERS' FUNDS | 67,144 |  | 357,963 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

Linksbest Limited (Registered number: 03956677)

Balance Sheet - continued

31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:

Mrs E B F Holmes - Director

Linksbest Limited (Registered number: 03956677)

Notes to the Financial Statements

for the period 1 June 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Linksbest 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 represents net invoiced sales of services and rentals, excluding value added tax adjusted to reflect amounts receivable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 3 ) .

Linksbest Limited (Registered number: 03956677)

Notes to the Financial Statements - continued

for the period 1 June 2024 to 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 June 2024 | 25,001 |  |

| Disposals | (25,001 | ) |

| At 31 July 2025 | - |  |

| Amortisation

| At 1 June 2024 | 25,001 |  |

| Eliminated on disposal | (25,001 | ) |

| At 31 July 2025 | - |  |

| Net book value

| At 31 July 2025 | - |  |

| At 31 May 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| Cost

| At 1 June 2024 | 5,476 |  |

| Disposals | (5,476 | ) |

| At 31 July 2025 | - |  |

| Depreciation

| At 1 June 2024 | 5,476 |  |

| Eliminated on disposal | (5,476 | ) |

| At 31 July 2025 | - |  |

| Net book value

| At 31 July 2025 | - |  |

| At 31 May 2024 | - |  |

Linksbest Limited (Registered number: 03956677)

Notes to the Financial Statements - continued

for the period 1 June 2024 to 31 July 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 June 2024 | 480,000 |  |

| Disposals | (480,000 | ) |

| At 31 July 2025 | - |  |

| Net book value

| At 31 July 2025 | - |  |

| At 31 May 2024 | 480,000 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/7/25 |  | 31/5/24

£ | £ |

| Trade creditors | - |  | 3,238 |  |

| Taxation and social security | - |  | 3,780 |  |

| Other creditors | - |  | 3,390 |  |

- |  | 10,408 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/7/25 |  | 31/5/24

£ | £ |

| Other creditors | - |  | 107,145 |  |