Interlinked Facilities Management Ltd

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

Registered number: 13614096

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	156,419		106,824
Cash at bank and in hand		171,446		101,199

		327,865		208,023
Creditors: Amounts Falling Due Within One Year	5	(216,260 )		(144,305 )

NET CURRENT ASSETS (LIABILITIES)			111,605		63,718

TOTAL ASSETS LESS CURRENT LIABILITIES			111,605		63,718

NET ASSETS			111,605		63,718

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			111,505		63,618

SHAREHOLDERS' FUNDS			111,605		63,718

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 2 to 3 form part of these financial statements.

1. General Information

Interlinked Facilities Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13614096 . 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 and sale of goods.

Rendering of services

Turnover from the rendering of services is recognised in the period the service is provided.

Sale of goods

Turnover from the sale of goods is recognised in the period the risks and rewards of ownership pass to the customer.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. 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.

2.5. 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.

2.6. 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.

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Interlinked Facilities Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	11,383	16,314
Amounts owed by group undertakings	36,555	-
Other debtors	108,481	90,510

	156,419	106,824

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	55,514	48,252
Amounts owed to group undertakings	7,472	-
Other creditors	137,311	82,276
Taxation and social security	15,963	13,777

	216,260	144,305

6. Share Capital

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

7. Related Party Transactions

Interlinked Limited

The above is a related party by virtue of being a group company.

At the balance sheet date the company owed the related party £13,808 (2023: £Nil).

At the balance sheet date the company owed the related party £32,047 (2023: £23,207) by way of trade creditor.

At the balance sheet date the company was owed by the related party £82,410 (2023: £Nil) by way of trade debtor.

Interlinked Fire & Security Limited

The above is a related party by virtue of being a group company.

At the balance sheet date the company owed the related party £1,790 (2023: £Nil) by way of trade creditor.

Interlinked Group Limited

The above is a related party by virtue of being a group company.

At the balance sheet date the company owed the related party £5,683 (2023: £Nil) by way of trade creditor.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Interlinked Group Ltd . The ultimate controlling party is M Grimwood due to his majority shareholding in Interlinked Group Ltd.

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