Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13233467 M P Grimwood G Goodger B J Smyth the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13233467 2023-12-31 13233467 2024-12-31 13233467 2024-01-01 2024-12-31 13233467 frs-core:CurrentFinancialInstruments 2024-12-31 13233467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 13233467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 13233467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13233467 frs-core:MotorVehicles 2024-12-31 13233467 frs-core:MotorVehicles 2024-01-01 2024-12-31 13233467 frs-core:MotorVehicles 2023-12-31 13233467 frs-core:CapitalRedemptionReserve 2024-12-31 13233467 frs-core:ShareCapital 2024-12-31 13233467 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13233467 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13233467 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13233467 frs-bus:SmallEntities 2024-01-01 2024-12-31 13233467 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13233467 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13233467 1 2024-01-01 2024-12-31 13233467 frs-core:CostValuation 2023-12-31 13233467 frs-core:AdditionsToInvestments 2024-12-31 13233467 frs-core:CostValuation 2024-12-31 13233467 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13233467 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 13233467 frs-core:UnlistedNon-exchangeTraded 2024-12-31 13233467 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13233467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13233467 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13233467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 13233467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13233467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13233467 frs-bus:Director1 2024-01-01 2024-12-31 13233467 frs-bus:Director1 2023-12-31 13233467 frs-bus:Director1 2024-12-31 13233467 frs-bus:Director2 2024-01-01 2024-12-31 13233467 frs-bus:Director3 2024-01-01 2024-12-31 13233467 frs-countries:EnglandWales 2024-01-01 2024-12-31 13233467 2022-12-31 13233467 2023-12-31 13233467 2023-01-01 2023-12-31 13233467 frs-core:CurrentFinancialInstruments 2023-12-31 13233467 frs-core:CapitalRedemptionReserve 2023-12-31 13233467 frs-core:ShareCapital 2023-12-31 13233467 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13233467
Interlinked Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Interlinked Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Interlinked Group Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 13233467

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,500 |  | -
Tangible Assets | 5 |  | 7,573 |  | 10,098
Investments | 6 |  | 14,130 |  | 380
|  |  | 23,203 |  | 10,478
CURRENT ASSETS
Debtors | 7 | 239,109 |  | 86,101 |
Cash at bank and in hand |  | 33,514 |  | 54,952 |
|  | 272,623 |  | 141,053 |
Creditors: Amounts Falling Due Within One Year | 8 | (166,557 ) |  | (102,966 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 106,066 |  | 38,087
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 129,269 |  | 48,565
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,919 ) |  | (1,919 )
NET ASSETS |  |  | 127,350 |  | 46,646
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Capital redemption reserve |  |  | (1,000 ) |  | (1,000 )
Profit and Loss Account |  |  | 128,250 |  | 47,546
SHAREHOLDERS' FUNDS |  |  | 127,350 |  | 46,646

Page 1
Page 2
Interlinked Group Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

M P Grimwood Director
2 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Interlinked Group Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Interlinked Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13233467 . The registered office is 11 Harforde Court, John Tate Road, Hertford, Hertfordshire, SG13 7NW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is in the form of management charges to other group company's. Turnover is recognised in the month the management charge is incurred.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Page 3
Page 4
Interlinked Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. Investments
Investments in subsidiaries are measured at cost under merger relief due to shares being owned of greater than 80% in those subsidiaries.
Other Investments are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 1,500
As at 31 December 2024 | 1,500
Net Book Value
As at 31 December 2024 | 1,500
As at 1 January 2024 | -

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 January 2024 | 13,750
As at 31 December 2024 | 13,750
Depreciation
As at 1 January 2024 | 3,652
Provided during the period | 2,525
As at 31 December 2024 | 6,177
Net Book Value
As at 31 December 2024 | 7,573
As at 1 January 2024 | 10,098

Page 4
Page 5
Interlinked Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Investments

| Unlisted | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 380 | - | 380
Additions | - | 13,750 | 13,750
As at 31 December 2024 | 380 | 13,750 | 14,130
Provision
As at 1 January 2024 | - | - | -
As at 31 December 2024 | - | - | -
Net Book Value
As at 31 December 2024 | 380 | 13,750 | 14,130
As at 1 January 2024 | 380 | - | 380

The Unlisted investments above included 100 Ordinary shares of £1 each in Interlinked Limited being 99% of the issued share capital, 100 Ordinary shares of £1 each in Interlinked Facilities Management Limited being 100% of the issued share capital and 180 Ordinary shares of £1 each in Interlinked Fire & Security Limited being 90% of the issued share capital.
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 193,941 |  | 78,411
Other debtors | 45,168 |  | 7,690
| 239,109 |  | 86,101

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,818 |  | 9,807
Amounts owed to group undertakings | 28,123 |  | 1,000
Other creditors | 3,000 |  | 2,300
Taxation and social security | 128,616 |  | 89,859
| 166,557 |  | 102,966

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Interlinked Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mitchell Grimwood | 149 | 1,042 | (147 ) | - | 1,044

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
M Grimwood
The above is a related party by virtue of being the director of the company.
At the balance sheet date the related party owed £1,044 (2023: £149) to the company.
Interlinked Fire & Security Limited
The above is a related party by virtue of being a subsidiary.
During the year management charges of £63,842 (2023: £44,044) were billed to the related party.
The related party owes the company £25,793 (2023: £7,752) by way of trade debtor at the year end.
Interlinked Limited
The above is a related party by virtue of being a subsidiary.
During the period loans were received and repaid to the Subsidiary.
At the balance sheet date the company owed to the related party £28,123 (2023: £1,000).
During the year management charges amounting to £542,659 (2023: £374,371) were billed to the related party.
The related party owes the company £162,466 (2023: £66,784) by way of trade debtor balance at the year end.
The related party is owed £5,907 (2023: £6,901) by the company by way of trade creditor at the year end.
Interlinked Facilities Management Limited
The above is a related party by virtue of being a subsidiary.
During the year management charges of £31,921 (2023: £22,022) were billed to the related party.
The related party owes the company £5,683 (2023: £Nil) by way of trade debtor at the year end.
12. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his majority ownership of the issued share capital in the company.
Page 6