Missing Link Communications Limited


Directors	Philip John Heyworth
	Steven Kay


Company Secretary	Karen Ann Heyworth


Registered Address	Office F5 Ct3 Building Wigan Investment Centre
	Waterside Drive
	Wigan
	WN3 5BA


Registered Number	03430531 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,680		6,280
			5,680		6,280
Current assets
Debtors	4	353,805		307,582
Cash at bank and on hand		274,588		254,117
		628,393		561,699
Creditors amounts falling due within one year	5	(318,209)		(307,184)
Net current assets (liabilities)			310,184		254,515
Total assets less current liabilities			315,864		260,795
Creditors amounts falling due after one year	6		(17,500)		(47,500)
Provisions for liabilities			(1,420)		(1,720)
Net assets			296,944		211,575
Capital and reserves
Called up share capital			1,003		1,003
Profit and loss account			295,941		210,572
Shareholders' funds			296,944		211,575

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

Philip John Heyworth
Director

Steven Kay
Director

Registered Company No. 03430531

Missing Link Communications Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company&amp;amp;apos;s pension scheme are charged to profit or loss in the period to which they relate.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	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.

	Finance leases and hire purchase contracts
	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. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		13

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	32,791
	At 31 March 25	32,791
	Depreciation and impairment
	At 01 April 24	26,511
	Charge for year	600
	At 31 March 25	27,111
	Net book value
	At 31 March 25	5,680
	At 31 March 24	6,280

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	353,163	307,582
Prepayments and accrued income	642	-
Total	353,805	307,582

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	136,322	146,034
Bank borrowings and overdrafts	40,273	36,909
Taxation and social security	125,582	110,129
Other creditors	1,880	2,028
Accrued liabilities and deferred income	14,152	12,084
Total	318,209	307,184

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	17,500	47,500
Total	17,500	47,500