Registered number
11513051
Report of the Directors and
Consolidated Financial Statements
for the Year Ended 31 March 2025
for
Interlink Direct Holdings Limited

Interlink Direct Holdings Limited
Report and accounts
Contents
Page
Company information | 1
Director's report | 2-3
Strategic report | 4
Independent auditor's report | 5-7
Income statement | 8
Statement of comprehensive income | 9
Statement of financial position | 10-11
Statement of changes in equity | 12
Statement of cash flows | 13
Notes to the financial statements | 14-26

Interlink Direct Holdings Limited
Company Information
Director
Ms Y H Kwok
Auditors
Man & Co
114 Hamlet Court Road
Westcliff on sea
Essex
SS0 7LP
Registered office
402-404 Roding Lane South
Woodford Green
Essex
IG8 8EY
Registered number
11513051

Interlink Direct Holdings Limited
Registered number: | 11513051
Director's Report
The director presents his report and financial statements for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be those of importers, wholesalers and the distributors of oriental foods and general products.
Financial instrument risk
The company's financial risk management objective is broadly to make neither profit nor loss from exposure to currency or interest rate risks. Its policy is to pay suppliers in accordance with their stated terms, matching the maturity of the forward contract currency purchases. The company finances its working capital and the purchase of fixed assets through retained earnings. The company's exposure to the price risk of financial instruments is therefore minimal. As the counterparties to all financial instruments are its bankers, it is exposed to minimal credit and liquidity risks in respect of these instruments. The director do not consider any other risks attaching to the use of financial instruments to be material to an assessment of its financial position or profit.
Dividends
The profit for the year, after taxation, amounted to £5,304,200 (2024: £4,341,839). The company paid an interim dividends during the year of £120,000 (2024: £105,000 ). The directors do not recommend the payment of final dividends.
Directors
The following persons served as directors during the year:
| Ms Y H Kwok
Director's responsibilities

The director is responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
● | select suitable accounting policies and then apply them consistently;
● | make judgements and estimates that are reasonable and prudent;
● | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
● | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

The director confirms that:
● | so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
● | he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board on 26 September 2025 and signed on its behalf.
Ms Y H Kowk
Director

Interlink Direct Holdings Limited
Strategic Report
The directors present their strategic report on the company for the year ended 31 March 2025.
The directors aim to present a balanced and comprehensive review of the development and performance of the company's business during the year and its position at the year end. The review is consistent with the size and non-complex nature of the business and is written in the context of the risks and uncertainties the company faces.
Business review
The company’s gross margin and operating results showed a slight increase compared to the previous year, supported by stable revenue and more effective cost control. The company continues to manage its expenses carefully and seeks opportunities to enhance operational efficiency.
To support future growth, a new warehouse is currently under development next to the existing facility. It is expected to be completed and ready for use by the end of the next financial year. This additional space will increase storage capacity and improve logistics operations.
The directors continue to monitor the company’s operations closely and regularly review its performance and strategy, particularly as trading conditions remain difficult and competitive.
Principal risk and uncertainties
The company continues to operate in a challenging business environment, affected by changing consumer demand, global supply chain disruptions, and rising costs. The company is actively seeking different approaches to manage these challenges and enhance its operational resilience.
Although the inflation rate has decreased compared to last year, costs have continued to rise. Due to security concerns in the Red Sea region, many industry peers have accepted that shipments can no longer transit the Suez Canal and must be rerouted via longer and more costly alternatives.
With the UK labour market remaining generally tight, the company continues to prioritise the recruitment and retention of individuals who embrace its corporate culture.
Despite the factors mentioned above, the directors believe that the company is well-prepared to deal with any potential changes in the business environment. They are confident in their ability to manage it effectively.
Financial key performance indicators
The directors consider that the company's key financial performance indicators are those that communicate its financial performance and strength as a whole and these are:
|  |  | 2025 | 2024
| Turnover (UK) | 54,266,871 | 51,297,728
| Turnover (Europe) | 150,293 | 202,037
| Total Turnover | 54,417,164 | 51,499,765
| Gross profit margin | 20% | 19%
| Profit before tax | 6,796,420 | 5,878,138
This report was approved by the board on 26 September 2025 and signed on its behalf.
Ms Y H Kowk
Director

Interlink Direct Holdings Limited
Independent auditor's report
to the members of Interlink Direct Holdings Limited
Opinion

We have audited the financial statements of Interlink Direct Holdings Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
● | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;
● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
● | the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
● | the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
● | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
● | the financial statements are not in agreement with the accounting records and returns; or
● | certain disclosures of directors’ remuneration specified by law are not made; or
● | we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irreqularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our procedures included, but were not limited to:
● | Enquiry of management and those charged with governance around actual and potential litigation and claims including instances of non compliance with laws and regulations and fraud;
● | Reviewing minutes of meetings of those charged with governance, where available;
● | Reviewing legal expenditure in the year to identify instances of non-compliance with laws and regulations and fraud;
● | Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and
● | Performing audit work over the risk of management override controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for lias, in particular depreciation of fixed assets.
It Is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increase the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Victor Man
(Senior Statutory Auditor) | 114 Hamlet Court Road
for and on behalf of | Westcliff on sea
Man & Co
Statutory Auditor | Essex
26 September 2025 | SS0 7LP

Interlink Direct Holdings Limited
Income Statement
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Turnover | 2 |  | 54,417,164 |  | 51,499,765
Cost of sales | (43,314,675) |  | (41,711,656)
Gross profit | 11,102,489 |  | 9,788,109
Administrative expenses | (4,693,009) |  | (4,331,409)
Operating profit | 3 |  | 6,409,480 |  | 5,456,700
(Loss)/profit on sale of fixed assets | (3,710) |  | 7,210
Interest receivable | 410,906 |  | 414,228
Interest payable | 6 |  | (20,256) |  | -
Profit on ordinary activities before taxation | 6,796,420 |  | 5,878,138
Tax on profit on ordinary activities | 7 |  | (1,492,220) |  | (1,536,299)
Profit for the financial year | 5,304,200 |  | 4,341,839

Interlink Direct Holdings Limited
Statement of Comprehensive Income
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Profit for the financial year | 5,304,200 |  | 4,341,839
Other comprehensive income
Total comprehensive income for the year | 5,304,200 |  | 4,341,839

Interlink Direct Holdings Limited
Statement of Financial Position
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 8 |  |  | 200 |  |  | 250
Tangible assets | 9 |  |  | 13,813,241 |  |  | 14,138,897
|  |  |  | 13,813,441 |  |  | 14,139,147
Current assets
Stocks | 10 |  | 9,027,251 |  |  | 10,338,809
Debtors | 11 |  | 5,918,149 |  |  | 5,485,298
Cash at bank and in hand |  |  | 17,560,403 |  |  | 13,743,184
|  |  | 32,505,803 |  |  | 29,567,291
Creditors: amounts falling due within one year | 12 |  | (6,400,172) |  |  | (8,817,958)
Net current assets |  |  |  | 26,105,631 |  |  | 20,749,333
Total assets less current liabilities |  |  |  | 39,919,072 |  |  | 34,888,480
Provisions for liabilities
Deferred taxation | 13 |  |  | - |  |  | (153,608)
Net assets |  |  |  | 39,919,072 |  |  | 34,734,872
Capital and reserves
Called up share capital | 14 |  |  | 2 |  |  | 2
Other reserves | 15 |  |  | 1,865,840 |  |  | 1,865,840
Profit and loss account | 16 |  |  | 38,053,230 |  |  | 32,869,030
Total equity |  |  |  | 39,919,072 |  |  | 34,734,872
Ms Y H Kowk
Director
Approved by the board on 26 September 2025
Statement of Financial Position for
Interlink Direct Holdings Limited
as at year ended 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments |  |  |  | 3 |  |  | 3
|  |  |  | 3 |  |  | 3
Current assets
Debtors |  |  | 113,450 |  |  | 86,250
Sundry |  |  | 2 |  |  | 2
|  |  | 113,452 |  |  | 86,252
Creditors: amounts falling due within one year |  |  | (113,453) |  |  | (92,653)
Net current liabilities |  |  |  | (1) |  |  | (6,401)
Total assets less current liabilities |  |  |  | 2 |  |  | (6,398)
|  |  |  | - |  |  | -
Net assets/(liabilities) |  |  |  | 2 |  |  | (6,398)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | - |  |  | (6,400)
Total equity |  |  |  | 2 |  |  | (6,398)
|  |  |  | - |  |  | -
Ms Y H Kwok
Director
Approved by the board on 26 September 2025

Interlink Direct Holdings Limited
Statement of Changes in Equity
for the year ended 31 March 2025
Share | Share | Other | Profit | Total
capital | premium | reserves | and loss
account
£ | £ | £ | £ | £
At 1 April 2023 | 2 |  | - |  | 1,865,840 |  | 28,632,191 |  | 30,498,033
Profit for the financial year | 4,341,839 |  | 4,341,839
Dividends | (105,000) |  | (105,000)
At 31 March 2024 | 2 |  | - |  | 1,865,840 |  | 32,869,030 |  | 34,734,872
At 1 April 2024 | 2 |  | - |  | 1,865,840 |  | 32,869,030 |  | 34,734,872
Profit for the financial year | 5,304,200 |  | 5,304,200
Dividends | (120,000) |  | (120,000)
At 31 March 2025 | 2 |  | - |  | 1,865,840 |  | 38,053,230 |  | 39,919,072

Interlink Direct Holdings Limited
Statement of Cash Flows
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Operating activities
Profit for the financial year | 5,304,200 |  | 4,341,839
Adjustments for:
Loss/(profit) on sale of fixed assets | 3,710 |  | (7,210)
Interest receivable | (410,906) |  | (414,228)
Interest payable | 20,256 |  | -
Tax on profit on ordinary activities | 1,492,220 |  | 1,536,299
Depreciation | 447,478 |  | 449,949
Amortisation of trademark | 50 |  | -
Decrease/(increase) in stocks | 1,311,558 |  | (2,314,286)
(Increase)/decrease in debtors | (416,947) |  | 301,544
(Decrease)/increase in creditors | (1,498,251) |  | 5,773,364
|  |  | 6,253,368 |  | 9,667,271
Interest received | 410,906 |  | 414,228
Interest paid |  |  | (20,256) |  | -
Corporation tax paid | (2,581,267) |  | (2,234,974)
Cash generated by operating activities | 4,062,751 |  | 7,846,525
Investing activities
Payments to acquire intangible fixed assets | - |  | (250)
Payments to acquire tangible fixed assets | (142,151) |  | (373,261)
Proceeds from sale of tangible fixed assets | 16,619 |  | 31,341
Cash used in investing activities | (125,532) |  | (342,170)
Financing activities
Equity dividends paid | (120,000) |  | (105,000)
Cash used in financing activities | (120,000) |  | (105,000)
Net cash generated
Cash generated by operating activities | 4,062,751 |  | 7,846,525
Cash used in investing activities | (125,532) |  | (342,170)
Cash used in financing activities | (120,000) |  | (105,000)
Net cash generated | 3,817,219 |  | 7,399,355
Cash and cash equivalents at 1 April | 13,743,184 |  | 6,343,829
Cash and cash equivalents at 31 March | 17,560,403 |  | 13,743,184
Cash and cash equivalents comprise:
Cash at bank | 17,560,403 |  | 13,743,184

Interlink Direct Holdings Limited
Notes to the Accounts
for the year ended 31 March 2025
1 | Summary of significant accounting policies
| Basis of preparation
| The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Plant and machinery | over 5 years
| Motor vehicle | 25% reducing balance

| Signifianct judgements and estimates
| In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements relate mainly to stock obsolescence.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Functional and foreign currencies
| The company's functional currency is sterling. 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
| Foreign currency forward contracts
| The fair value of the foreign currency forward contracts is determined using quoted forward exchange rates at the reporting date and present value calculations based on high credit quality yield curves in the respective currencies.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Analysis of turnover | 2025 |  | 2024
£ | £
| Sale of goods | 54,417,164 |  | 51,499,765
| By geographical market:
| UK | 54,266,871 |  | 51,297,728
| Europe | 150,293 |  | 202,037
|  |  |  |  |  | 54,417,164 |  | 51,499,765
3 | Operating profit | 2025 |  | 2024
£ | £
| This is stated after charging:
| Depreciation of owned fixed assets | 447,478 |  | 449,949
| Amortisation of goodwill | 50 |  | -
| Operating lease rentals - land and buildings | 83,000 |  | 85,510
| Auditors' remuneration for audit services | 11,000 |  | 10,000
| Carrying amount of stock sold | 32,975,866 |  | 44,025,942
4 | Director's emoluments | 2025 |  | 2024
£ | £
| Emoluments | 80,000 |  | 89,000
| Benefits in kind | 4,483 |  | 3,157
|  |  |  |  |  | 84,483 |  | 92,157
5 | Staff costs | 2025 |  | 2024
£ | £
| Wages and salaries | 2,408,629 |  | 2,196,944
| Social security costs | 240,460 |  | 213,496
| Other pension costs | 30,685 |  | 26,301
|  |  |  |  |  | 2,679,774 |  | 2,436,741
| Average number of employees during the year | Number | Number
| Administration | 29 |  | 31
| Distribution | 41 |  | 39
|  |  |  |  |  | 70 |  | 70
6 | Interest payable | 2025 |  | 2024
£ | £
| Other loans | 20,256 |  | -
7 | Taxation | 2025 |  | 2024
£ | £
| Analysis of charge in period
| Current tax:
| UK corporation tax on profits of the period | 1,796,145 |  | 1,499,153
| Adjustments in respect of previous periods | (134,413) |  | -
|  |  |  |  |  | 1,661,732 |  | 1,499,153
| Deferred tax:
| Origination and reversal of timing differences | (169,512) |  | 37,146
| Tax on profit on ordinary activities | 1,492,220 |  | 1,536,299
| Factors affecting tax charge for period
| The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Profit on ordinary activities before tax | 6,796,420 |  | 5,878,138
| Standard rate of corporation tax in the UK | 25% |  | 25%
£ | £
| Profit on ordinary activities multiplied by the standard rate of corporation tax |  | 1,699,105 |  | 1,469,535
| Effects of:
| Expenses not deductible for tax purposes | 97,040 |  | 29,618
| Adjustments to tax charge in respect of previous periods | (134,413) |  | -
| Current tax charge for period | 1,661,732 |  | 1,499,153
| Factors that may affect future tax charges
8 | Intangible fixed assets | £
| Trademark:
| Cost
| At 1 April 2024 | 250
| At 31 March 2025 | 250
| Amortisation
| Provided during the year | 50
| At 31 March 2025 | 50
| Carrying amount
| At 31 March 2025 | 200
| At 31 March 2024 | 250
| Trademark is being written off in equal annual instalments over its legal life of 10 years.
9 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery |  | Motor vehicles |  | Total
|  | At cost |  | At cost |  | At cost
£ | £ | £ | £
| Cost or valuation
| At 1 April 2024 | 14,171,692 |  | 2,444,565 |  | 554,013 |  | 17,170,270
| Additions | - |  | 65,641 |  | 76,510 |  | 142,151
| Disposals | - |  | - |  | (59,037) |  | (59,037)
| At 31 March 2025 | 14,171,692 |  | 2,510,206 |  | 571,486 |  | 17,253,384
| Depreciation
| At 1 April 2024 | 883,950 |  | 1,910,266 |  | 237,157 |  | 3,031,373
| Charge for the year | 104,380 |  | 249,839 |  | 93,259 |  | 447,478
| On disposals | - |  | - |  | (38,708) |  | (38,708)
| At 31 March 2025 | 988,330 |  | 2,160,105 |  | 291,708 |  | 3,440,143
| Carrying amount
| At 31 March 2025 | 13,183,362 |  | 350,101 |  | 279,778 |  | 13,813,241
| At 31 March 2024 | 13,287,742 |  | 534,299 |  | 316,856 |  | 14,138,897
10 | Stocks | 2025 |  | 2024
£ | £
| Finished goods and goods for resale | 9,027,251 |  | 10,338,809
11 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 4,469,031 |  | 4,798,660
| Deferred tax asset (see note 13) |  |  |  |  | 15,904 |  | -
| Other debtors | 1,209,889 |  | 520,054
| Prepayments and accrued income | 223,325 |  | 166,584
|  |  |  |  |  | 5,918,149 |  | 5,485,298
12 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,416,606 |  | 6,959,490
| Corporation tax | 579,618 |  | 1,499,153
| Other taxes and social security costs | 161,828 |  | 154,869
| Other creditors | 4,205,445 |  | 174,345
| Accruals and deferred income | 36,675 |  | 30,101
|  |  |  |  |  | 6,400,172 |  | 8,817,958
13 | Deferred taxation | 2025 |  | 2024
£ | £
| Accelerated capital allowances | (15,904) |  | 153,608
|  |  |  |  |  | 2025 |  | 2024
£ | £
| At 1 April | 153,608 |  | 116,462
| (Credited)/charged to the profit and loss account | (169,512) |  | 37,146
| At 31 March | (15,904) |  | 153,608
14 | Share capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Allotted, called up and fully paid:
| Ordinary shares | £1 each |  | - |  | 2 |  | 2
15 | Other reserves | 2025 |  | 2024
| Revaluation reserve | £ | £
| At 1 April | 1,865,840 |  | 1,865,840
| At 31 March | 1,865,840 |  | 1,865,840
16 | Profit and loss account | 2025 |  | 2024
£ | £
| At 1 April | 32,869,030 |  | 28,632,191
| Profit for the financial year | 5,304,200 |  | 4,341,839
| Dividends | (120,000) |  | (105,000)
| At 31 March | 38,053,230 |  | 32,869,030
17 | Dividends | 2025 |  | 2024
£ | £
| Dividends on ordinary shares (note 16) | 120,000 |  | 105,000
18 | Other financial commitments
| Total future minimum lease payments under non-cancellable operating leases:
|  | Land and buildings |  | Land and buildings | Other | Other
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Falling due:
| within one year | 48,417 |  | - |  | - |  | -
| within two to five years | - |  | 56,302 |  | - |  | -
|  | 48,417 |  | 56,302 |  | - |  | -
19 | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102.'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group
|  |  |  |  |  | 2025 |  | 2024
| Key management personnel of the company
| Key management personnel renumeration | 80,000 |  | 89,000
| Key management personnel benefits in kind | 4,483 |  | 3,157
20 | Controlling party
| The company is under the control of the direct, Ms Y H Kowk by virtue of her shareholdings in the company.
21 | Presentation currency
| The financial statements are presented in Sterling.
22 | Legal form of entity and country of incorporation
| Interlink Direct Holdings Limited is a private company limited by shares and incorporated in England.
23 | Principal subsidaries
| The following UK incorporated companies are fully owned by interlink Direct Holdings Limited either directly or under common control:
| Interlink Direct Limited
| Interlink Direct Properties Limited
24 | Investment in subsidiary
| The group or company's investments at the Statement of Financial Position date in the share
| Subsidiaries
| Interlink Direct Limited
| Register office: 402-404 Roding Lane South, Woodford Green, Essex, IG8 8EY
| Nature of business: Agent and wholesales of consumable goods
|  |  |  | % Holding
| Class of shares:
| Ordinary shares | 100
|  |  |  |  |  | 2025 |  | 2024
| Aggregated capital and reserves | 40,209,619 |  | 34,855,350
| Profit for the year | 6,977,686 |  | 7,838,570
| There is 2 share capital included in the aggregated capital and reserve, which are owned by Interlink Direct Holdings Limited.
| Interlink Direct Properties Limited
| Register office: 402-404 Roding Lane South, Woodford Green, Essex, IG8 8EY
| Nature of business: Letting and operating of own leased real estate
|  |  |  | % Holding
| Class of shares:
| Ordinary shares | 100
|  |  |  |  |  | 2025 |  | 2024
| Aggregated capital and reserves | (290,561) |  | (114,069)
| (Loss)/profit for the year | (176,467) |  | (88,593)
| There is 1 share capital included in the aggregated capital and reserve, which are owned by Interlink Direct Holdings Limited.

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