Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04248424 Mr P Tuck iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04248424 2024-08-31 04248424 2025-08-31 04248424 2024-09-01 2025-08-31 04248424 frs-core:CurrentFinancialInstruments 2025-08-31 04248424 frs-core:ComputerEquipment 2025-08-31 04248424 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04248424 frs-core:ComputerEquipment 2024-08-31 04248424 frs-core:FurnitureFittings 2025-08-31 04248424 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04248424 frs-core:FurnitureFittings 2024-08-31 04248424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 04248424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04248424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 04248424 frs-core:PlantMachinery 2025-08-31 04248424 frs-core:PlantMachinery 2024-09-01 2025-08-31 04248424 frs-core:PlantMachinery 2024-08-31 04248424 frs-core:ShareCapital 2025-08-31 04248424 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04248424 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04248424 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04248424 frs-bus:SmallEntities 2024-09-01 2025-08-31 04248424 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04248424 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04248424 frs-bus:Director1 2024-09-01 2025-08-31 04248424 frs-bus:Director1 2024-08-31 04248424 frs-bus:Director1 2025-08-31 04248424 frs-countries:EnglandWales 2024-09-01 2025-08-31 04248424 2023-08-31 04248424 2024-08-31 04248424 2023-09-01 2024-08-31 04248424 frs-core:CurrentFinancialInstruments 2024-08-31 04248424 frs-core:ShareCapital 2024-08-31 04248424 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04248424
Link Offices Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04248424
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 952,038 954,680
952,038 954,680
CURRENT ASSETS
Debtors 5 45,882 38,554
Cash at bank and in hand 1,753 1,688
47,635 40,242
Creditors: Amounts Falling Due Within One Year 6 (924,436 ) (944,206 )
NET CURRENT ASSETS (LIABILITIES) (876,801 ) (903,964 )
TOTAL ASSETS LESS CURRENT LIABILITIES 75,237 50,716
NET ASSETS 75,237 50,716
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 75,137 50,616
SHAREHOLDERS' FUNDS 75,237 50,716
Page 1
Page 2
For the year ending 31 August 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 Tuck
Director
02/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Link Offices Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04248424 . The registered office is Unit G Link House Britton Gardens, Kingswood, Bristol, BS15 1TF.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 None
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 951,035 1,494 76,878 795 1,030,202
As at 31 August 2025 951,035 1,494 76,878 795 1,030,202
Depreciation
As at 1 September 2024 - 1,494 73,631 397 75,522
Provided during the period - - 2,443 199 2,642
As at 31 August 2025 - 1,494 76,074 596 78,164
Net Book Value
As at 31 August 2025 951,035 - 804 199 952,038
As at 1 September 2024 951,035 - 3,247 398 954,680
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,553 32,055
Other debtors 1,329 6,499
45,882 38,554
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,496 2,635
Amounts owed to participating interests 862,397 890,397
Other creditors 54,176 46,398
Taxation and social security 3,367 4,776
924,436 944,206
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Page Tuck 5,748 1,382 5,000 - 2,130
The above loan was fully repaid withing 9 months of the year end. Interest was charged at 2.25% on the amounts overdrawn.
9. Related Party Transactions
At the year end the company had oustanding interest free loans due to related parties Link Publishing Limited of £668,496 (YE24: £706,496) and Link Exhibitions (UK) Limited £193,901 (YE24: £183,901). The companies are related by way of a shared director and majority shareholder.
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