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Registered number: 7157746
Linxcom Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Linxcom Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Linxcom Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 7157746

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,782 |  | 7,228
|  |  | 5,782 |  | 7,228
CURRENT ASSETS
Stocks |  | 35,516 |  | 29,500 |
Debtors | 5 | 240,503 |  | 321,224 |
Cash at bank and in hand |  | 202,296 |  | 270,402 |
|  | 478,315 |  | 621,126 |
Creditors: Amounts Falling Due Within One Year | 6 | (156,958 ) |  | (222,690 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 321,357 |  | 398,436
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 327,139 |  | 405,664
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (238,600 ) |  | (265,105 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,098 ) |  | (1,373 )
NET ASSETS |  |  | 87,441 |  | 139,186
CAPITAL AND RESERVES
Called up share capital |  |  | 75 |  | 75
Capital redemption reserve |  |  | 25 |  | 25
Profit and Loss Account |  |  | 87,341 |  | 139,086
SHAREHOLDERS' FUNDS |  |  | 87,441 |  | 139,186

Page 1
Page 2
Linxcom Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Mohamed Abdelhamid Okba Director
25 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Linxcom Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Linxcom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7157746 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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.
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:

Plant & Machinery | 20% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Linxcom Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 41,318
As at 31 December 2025 | 41,318
Depreciation
As at 1 January 2025 | 34,090
Provided during the period | 1,446
As at 31 December 2025 | 35,536
Net Book Value
As at 31 December 2025 | 5,782
As at 1 January 2025 | 7,228

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 214,636 |  | 297,385
Other debtors | 21,961 |  | 23,839
Corporation tax recoverable assets | 3,906 |  | -
| 240,503 |  | 321,224

Page 4
Page 5
Linxcom Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 103,404 |  | 163,669
Bank loans and overdrafts | 28,800 |  | 27,528
Corporation tax | - |  | 4,215
Other taxes and social security | 647 |  | 2,215
Other creditors | 24,107 |  | 25,063
| 156,958 |  | 222,690

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 48,984 |  | 78,057
Other creditors | 188,916 |  | 186,348
Amounts owed to group undertakings | 700 |  | 700
| 238,600 |  | 265,105

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 77,784 |  | 105,584

9. Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Linxcom Holdings Limited, a company incorporated in England. The registered office address is 50 Woodgate, Leicester. LE3 5GF.
Page 5