Registered number
SC327527
Links Licensed Grocers Ltd
Filleted Accounts
31 October 2025

Links Licensed Grocers Ltd
Registered number: | SC327527
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 30,876 |  |  | 20,914
Current assets
Stocks |  |  | 18,430 |  |  | 18,430
Debtors | 4 |  | 296,000 |  |  | 307,000
Cash at bank and in hand |  |  | 129,343 |  |  | 50,089
|  |  | 443,773 |  |  | 375,519
Creditors: amounts falling due within one year | 5 |  | (161,686) |  |  | (95,603)
Net current assets |  |  |  | 282,087 |  |  | 279,916
Total assets less current liabilities |  |  |  | 312,963 |  |  | 300,830
Provisions for liabilities |  |  |  | (5,866) |  |  | (3,833)
Net assets |  |  |  | 307,097 |  |  | 296,997
Capital and reserves
Called up share capital |  |  |  | 3 |  |  | 3
Profit and loss account |  |  |  | 307,094 |  |  | 296,994
Shareholders' funds |  |  |  | 307,097 |  |  | 296,997
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
F Iqbal
Director
Approved by the board on 30 March 2026

Links Licensed Grocers Ltd
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| 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 is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on at the following annual rates on all tangible fixed assets, other than freehold land, as follows:
| Plant and machinery | 15% on a Reducing Balance basis
| Motor Vehicles | 25% on a Reducing Balance basis
| Fixtures, fittings, tools and equipment | 25% on a Reducing Balance basis
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 12 |  | 14
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 November 2024 | 105,651 |  | 2,000 |  | 107,651
| Additions | 17,784 |  | - |  | 17,784
| At 31 October 2025 | 123,435 |  | 2,000 |  | 125,435
| Depreciation
| At 1 November 2024 | 85,581 |  | 1,156 |  | 86,737
| Charge for the year | 7,611 |  | 211 |  | 7,822
| At 31 October 2025 | 93,192 |  | 1,367 |  | 94,559
| Net book value
| At 31 October 2025 | 30,243 |  | 633 |  | 30,876
| At 31 October 2024 | 20,070 |  | 844 |  | 20,914
4 | Debtors | 2025 |  | 2024
£ | £
| Group debtors | 296,000 |  | 307,000
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 20,935 |  | 21,767
| Trade creditors | 17,087 |  | 19,187
| Corporation tax | 19,597 |  | 35,026
| Other taxes and social security costs | 8,257 |  | 4,545
| Other creditors | 95,810 |  | 15,078
|  |  |  |  |  | 161,686 |  | 95,603
6 | Other information
| Links Licensed Grocers Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 221 Links Street
| Kirkcaldy
| Fife
| KY1 1QS

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