Company registration number: 06444675
Unaudited financial statements
for the year ended 30 September 2024
for
Link Construction Limited
Pages for filing with the Registrar
Link Construction Limited
Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Link Construction Limited for the year ended 30 September 2024 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Link Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Link Construction Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Link Construction Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Link Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Link Construction Limited. You consider that Link Construction Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Link Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Thain Wildbur & Co (East Dereham)
1 Collins Way
Rashs Green
Dereham
Norfolk
NR19 1GU
United Kingdom
Date: 30 September 2025
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Company registration number: 06444675
Link Construction Limited
Balance sheet
as at 30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 753,641 761,705
753,641 761,705
Current assets
Stocks 165,110 330,222
Debtors 3,959,080 4,277,216
Investments 140 140
4,124,330 4,607,578
Creditors: amounts falling due within one
year 		(1,291,936) (1,511,401)
Net current assets 2,832,394 3,096,177
Total assets less current liabilities 3,586,035 3,857,882
Creditors: Amounts falling due after more
than one year 		5 (1,310,053) (1,568,659)
Provisions for liabilities (45,385) (47,400)
NET ASSETS 2,230,597 2,241,823
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,230,497 2,241,723
TOTAL EQUITY 2,230,597 2,241,823
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2024.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06444675
Link Construction Limited
Balance sheet - continued
as at 30 September 2024
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 September 2025 and signed on its behalf by:
Mr P Rogers, Director
30 September 2025
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Link Construction Limited
Notes to the financial statements
for the year ended 30 September 2024
1 Company information
Link Construction Limited is a private company registered in England and Wales. Its registered number is 06444675. The company is limited by shares. Its registered office is 5b Alkmaar Way, Norwich, Norfolk, NR6 6BF.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property -
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures and fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Motor cars - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Link Construction Limited
Notes to the financial statements - continued
for the year ended 30 September 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 8 (2023 - 8).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2023 572,101 465,800 1,037,901
Additions - 32,459 32,459
At 30 September 2024 572,101 498,259 1,070,360
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Link Construction Limited
Notes to the financial statements - continued
for the year ended 30 September 2024
4 Tangible fixed assets - continued
Depreciation
At 1 October 2023 - 276,196 276,196
Charge for year - 40,523 40,523
At 30 September 2024 - 316,719 316,719
Net book value
At 30 September 2024 572,101 181,540 753,641
At 30 September 2023 572,101 189,604 761,705
5 Creditors: amounts falling due after more than five years
2024 2023
£ £
Repayable otherwise than by instalments
Bank loans 1,291,647 1,546,677
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