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REGISTERED NUMBER: 03245593 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Shorelink (International) Limited

| Shorelink (International) Limited (Registered number: 03245593) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 4 |

| Notes to the Financial Statements | 6 |

| Shorelink (International) Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | C Payne

| A D Payne

| SECRETARY: | A D Payne

| REGISTERED OFFICE: | 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| REGISTERED NUMBER: | 03245593 (England and Wales)

| ACCOUNTANTS: | Thickbroom Coventry Limited

| Chartered Accountants

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Shorelink (International) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shorelink (International) Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Shorelink (International) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shorelink (International) Limited and state those matters that we have agreed to state to the Board of Directors of Shorelink (International) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shorelink (International) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Shorelink (International) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shorelink (International) Limited. You consider that Shorelink (International) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shorelink (International) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Shorelink (International) Limited

Date: .............................................

| Shorelink (International) Limited (Registered number: 03245593) |

Statement of Financial Position

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 144,351 |  | 155,560 |  |

CURRENT ASSETS

Stocks | 385,484 |  | 319,696 |  |

Debtors | 5 | 158,763 |  | 162,105 |  |

Cash at bank and in hand | 40,995 |  | 145,623 |  |

585,242 |  | 627,424 |  |

CREDITORS

Amounts falling due within one year | 6 | (219,033 | ) | (253,881 | ) |

NET CURRENT ASSETS | 366,209 |  | 373,543 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 510,560 |  | 529,103 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,311 | ) | (7,488 | ) |

PROVISIONS FOR LIABILITIES | (26,755 | ) | (28,842 | ) |

NET ASSETS | 480,494 |  | 492,773 |  |

| Shorelink (International) Limited (Registered number: 03245593) |

Statement of Financial Position - continued

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 211,369 |  | 211,369 |  |

Revaluation reserve | 9 | 134,722 |  | 134,722 |  |

Retained earnings | 134,403 |  | 146,682 |  |

SHAREHOLDERS' FUNDS | 480,494 |  | 492,773 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

A D Payne - Director

C Payne - Director

| Shorelink (International) Limited (Registered number: 03245593) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Shorelink (International) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Hire purchase and leasing commitments

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 5 ) .

| Shorelink (International) Limited (Registered number: 03245593) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Short |  | Plant and |  | Motor |

| leasehold |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 20,743 |  | 660,830 |  | 51,668 |  | 733,241 |  |

| DEPRECIATION

| At 1 October 2024 | 20,743 |  | 526,657 |  | 30,281 |  | 577,681 |  |

| Charge for year | - |  | 6,322 |  | 4,887 |  | 11,209 |  |

| At 30 September 2025 | 20,743 |  | 532,979 |  | 35,168 |  | 588,890 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 127,851 |  | 16,500 |  | 144,351 |  |

| At 30 September 2024 | - |  | 134,173 |  | 21,387 |  | 155,560 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 126,721 |  | 137,017 |  |

| Other debtors | 32,042 |  | 25,088 |  |

158,763 |  | 162,105 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Finance leases | 4,177 |  | 3,906 |  |

| Trade creditors | 202,181 |  | 159,835 |  |

| Taxation and social security | 2,162 |  | 53,873 |  |

| Other creditors | 10,513 |  | 36,267 |  |

219,033 |  | 253,881 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Finance leases | 3,311 |  | 7,488 |  |

| Shorelink (International) Limited (Registered number: 03245593) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 211,369 | Ordinary | £1 | 211,369 |  | 211,369 |  |

9. | RESERVES

| Revaluatio

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 134,722 |  |