Registration number: 04120163

Impart Links Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Impart Links Limited

Company Information

Directors

I J Manifold S M Furner S G Nicholls

Registered office

25a The Parker Centre Mansfield Road Derby Derbyshire DE21 4SZ

Accountants

Foxmain Associates Limited Chartered Accountants60 Stoke Lane Westbury on Trym Bristol BS9 3SW

Impart Links Limited

(Registration number: 04120163)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	74,519	68,560
Current assets
Debtors	5	549,552	133,425
Investments	6	722	722
Cash at bank and in hand		575,142	570,148
		1,125,416	704,295
Creditors: Amounts falling due within one year	7	(643,757)	(530,344)
Net current assets		481,659	173,951
Total assets less current liabilities		556,178	242,511
Creditors: Amounts falling due after more than one year	7	(6,467)	(40,820)
Net assets		549,711	201,691
Capital and reserves
Called up share capital		70	70
Capital redemption reserve		410	410
Retained earnings		549,231	201,211
Shareholders' funds		549,711	201,691

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

Impart Links Limited

(Registration number: 04120163)
Balance Sheet as at 31 March 2025 (continued)

I J Manifold Director

Impart Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
25a The Parker Centre
Mansfield Road
Derby
Derbyshire
DE21 4SZ

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover represents the net value of work performed during the year less provisions for estimated losses and write-offs on incomplete contracts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Impart Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% on cost
Plant and machinery	33% on cost
Motor vehicles	25% - 33% on cost
Computer equipment	33% on cost

Investments

Investments are measured at cost less impairment.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Amounts recoverable on contracts

Amounts recoverable on contracts comprise the cost to the company of work performed on contract work together with an appropriate proportion of overheads and attributable profit less expected losses.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 15).

Impart Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	33,100	33,627	66,940	133,667
Additions	-	-	27,750	27,750
At 31 March 2025	33,100	33,627	94,690	161,417
Depreciation
At 1 April 2024	8,007	33,627	23,473	65,107
Charge for the year	2,868	-	18,923	21,791
At 31 March 2025	10,875	33,627	42,396	86,898
Carrying amount
At 31 March 2025	22,225	-	52,294	74,519
At 31 March 2024	25,093	-	43,467	68,560

5

Debtors

Current	2025 £	2024 £
Trade debtors	515,732	101,736
Prepayments	23,679	23,911
Other debtors	10,141	7,778
	549,552	133,425

6	Current asset investments

	2025 £	2024 £
Other investments	722	722

Impart Links Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		32,799	72,058
Trade creditors		324,208	305,074
Taxation and social security		273,207	148,159
Accruals and deferred income		2,100	2,100
Other creditors		11,443	2,953
		643,757	530,344

The company has a bank overdraft of £50,000 which is secured by a fixed and floating charge on all assets of the company dated 7 December 2016 and by a director's guarantee dated 16 November 2016.

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		6,467	40,820

8	Ultimate controlling party

The ultimate controlling party is I J Manifold.