Interlinks Investments Ltd.

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 04074086

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,736,908		4,083,640

			4,736,908		4,083,640
CURRENT ASSETS
Debtors		16,410		6,199
Cash at bank and in hand		417,278		528,977

		433,688		535,176
Creditors: Amounts Falling Due Within One Year		(1,031,591 )		(722,674 )

NET CURRENT ASSETS (LIABILITIES)			(597,903 )		(187,498 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,139,005		3,896,142

Creditors: Amounts Falling Due After More Than One Year			(2,964,385 )		(2,657,600 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(105,000 )		(105,000 )

NET ASSETS			1,069,620		1,133,542

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Revaluation reserve	8		522,044		522,044
Profit and Loss Account			537,576		601,498

SHAREHOLDERS' FUNDS			1,069,620		1,133,542

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Interlinks Investments Ltd.

Abridged 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Deepak Jain

Director

28 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Interlinks Investments Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04074086 . The registered office is 925 Finchley Road, London, NW11 7PE.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	No Depreciation
Leasehold	No Depreciation
Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis

2.5. Investment Properties

Investment properties should not be subject to periodic charges for depreciation on the basis set out in FRS102 except for properties held on lease which should be depreciated on the basis set out in FRS102 at least over the period when the unexpired term is 20 years or less.

Investment properties should be included in the balance sheet at their open market value.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Interlinks Investments Ltd.

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1
Sales, marketing and distribution	1	1

	2	2

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 January 2024	4,116,623
Additions	751,798

As at 31 December 2024	4,868,421

Depreciation
As at 1 January 2024	32,983
Disposals	98,530

As at 31 December 2024	131,513

Net Book Value
As at 31 December 2024	4,736,908

As at 1 January 2024	4,083,640

The land and buildings including investment properties are being carried at their market values based on an open market valuation in December 2013 by the director, Mr V Jain. The historical cost is £ £3,455,569 (2022 - £ 3,455,659).

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Interlinks Investments Ltd.

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

5. Secured Creditors

Of the creditors the following amounts are secured.

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	-	42,182
Bank loans and overdrafts	-	2,615,418

6. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	44,872	42,182

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10,000	10,000

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2024	522,044	601,498
Loss for the year and total comprehensive income	-	(33,922 )

Dividends paid	-	(30,000)

As at 31 December 2024	522,044	537,576

9. Ultimate Controlling Party

The company's ultimate controlling party is the director Mr Deepak Jain by virtue of his shareholding.

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