Barrister Link Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13332874

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		24,640		23,983

			24,640		23,983
CURRENT ASSETS
Debtors	5	3,033		-
Cash at bank and in hand		12,856		20,916

		15,889		20,916
Creditors: Amounts Falling Due Within One Year	6	(37,611 )		(58,006 )

NET CURRENT ASSETS (LIABILITIES)			(21,722 )		(37,090 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,918		(13,107 )

NET ASSETS/(LIABILITIES)			2,918		(13,107 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Share premium account			44,928		-
Profit and Loss Account			(42,011 )		(13,108 )

SHAREHOLDERS' FUNDS			2,918		(13,107)

Page 1

Page 2

Barrister Link Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 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

Mr P R Wright

Director

23/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Barrister Link Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13332874 . The registered office is Dryden Enterprise Centre, Nottingham Trent University, Dryden Street, Nottingham, NG1 4FQ.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to software.

Amortisation if provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

The intangible asset will be amortised over it's useful life of 10 years.

2.4. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.5. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 May 2024	23,983
Additions	1,285

As at 30 April 2025	25,268

Amortisation
As at 1 May 2024	-
Provided during the period	628

As at 30 April 2025	628

...CONTINUED

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Barrister Link Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	24,640

As at 1 May 2024	23,983

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,033	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,272	-
Other creditors	33,557	56,806
Accruals and deferred income	1,765	1,200
Director's loan account	17	-

	37,611	58,006

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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