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REGISTERED NUMBER: 10006228 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

LINKED RESOURCING LIMITED

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

LINKED RESOURCING LIMITED

Company Information

for the year ended 30 April 2025

| DIRECTOR: | C J W Lusty

| REGISTERED OFFICE: | 10 The Old Silk Works

| Beech Avenue

| Warminster

| BA12 8LX

| REGISTERED NUMBER: | 10006228 (England and Wales)

| ACCOUNTANTS: | Thorne Lancaster Parker

| 5th Floor

| Palladium House

| 1-4 Argyll Street

| London

| W1F 7TA

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Statement of Financial Position

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 96 |  | 637 |  |

CURRENT ASSETS

Inventories | 227,802 |  | 169,460 |  |

Debtors | 5 | 35,258 |  | 33,906 |  |

Cash at bank | 4,452 |  | 5,298 |  |

267,512 |  | 208,664 |  |

CREDITORS

Amounts falling due within one year | 6 | (136,779 | ) | (118,211 | ) |

NET CURRENT ASSETS | 130,733 |  | 90,453 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 130,829 |  | 91,090 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (411,259 | ) | (340,209 | ) |

NET LIABILITIES | (280,430 | ) | (249,119 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 4,442 |  | 4,442 |  |

Share premium | 10 | 306,526 |  | 266,526 |  |

Retained earnings | 10 | (591,398 | ) | (520,087 | ) |

SHAREHOLDERS' FUNDS | (280,430 | ) | (249,119 | ) |

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

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

The director acknowledges his 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.

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Statement of Financial Position - continued

30 April 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

C J W Lusty - Director

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| Linked Resourcing 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.

| Going concern

| The accounts have been prepared on a going concern basis. As described in the balance sheet, the company has net liabilities of £280,430 at the balance sheet date. The company is dependant upon the continued support of the shareholders. The shareholders have confirmed that they will continue their support for a period of at least twelve months from the approval date of these accounts and on that basis the directors consider the going concern basis to be appropriate.

| Turnover

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

| Revenue is recognised at the fair value of consideration received or receivable for services provided to the external customers in the ordinary course of the business. The fair value of the consideration takes into account trade discounts and settlement discounts.

| Revenue is shown net of value added tax.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost

| Computer equipment | - | 20% on cost

| Inventories

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

| Inventories are stated at the lower of cost and estimated selling price less costs to sell after making due allowance for obsolete and slow moving items. Inventories are recognised as an expense in the period in which the related revenue is generated.

| Cost is determined on an average cost basis. Cost includes the purchase price and other directly attributable costs to bring the inventory to its present location and condition.

| At the end of each period, inventories are assessed for impairment. If an item of inventory is impaired, the identified inventory is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the income statement.

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt Section 11 of FRS 102 in respect of financial instruments as it has only basic financial instruments.

| a) Basic financial assets

| Trade and other debtors, loans to fellow group companies, loans to related companies, other debtors and bank balances, which are due within one year are initially recognised at transaction price and subsequently carried at amortised cost being the transaction price less any amounts settled and any impairment losses.

| At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to seel the asset in its entirety to an unrelated third party.

| b) Basic financial liabilities and equity

| Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. an equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Trade creditors, other creditors and loans from fellow group and related companies are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

| Other loans are initially recognised at the transaction price, including transaction costs and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

| Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

| c) Equity instruments

| The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received pr receivable, net of direct costs of issuing the equity instruments.

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case tax is also recognised in other comprehensive income or directly in equity respectively.

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

| a) Current tax

| Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

| b) Deferred tax

| Deferred tax is recognised in respect of all timing differences which are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that the directors consider that it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| The financial statements are presented in sterling which is also the the functional currency of the company.

| Transactions in currencies other than the functional currency (foreign currencies) are initially recorded at the standard exchange rate ruling for the period..

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the reporting date.

| Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date of the transaction or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

| All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account 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.

| Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

3. | EMPLOYEES AND DIRECTORS

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

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 51,530 |  | 110 |  | 51,640 |  |

| DEPRECIATION

| At 1 May 2024 | 50,939 |  | 64 |  | 51,003 |  |

| Charge for year | 519 |  | 22 |  | 541 |  |

| At 30 April 2025 | 51,458 |  | 86 |  | 51,544 |  |

| NET BOOK VALUE

| At 30 April 2025 | 72 |  | 24 |  | 96 |  |

| At 30 April 2024 | 591 |  | 46 |  | 637 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 27,115 |  | 25,763 |  |

| Other debtors | 8,143 |  | 8,143 |  |

35,258 |  | 33,906 |  |

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 35,414 |  | 23,952 |  |

| Trade creditors | 68,002 |  | 69,316 |  |

| Social security and other taxes | 28,166 |  | 17,356 |  |

| Other creditors | 697 |  | (118 | ) |

| Accruals and deferred income | 4,500 |  | 7,705 |  |

136,779 |  | 118,211 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | 1,167 |  | 8,167 |  |

| Directors' current accounts | 410,092 |  | 332,042 |  |

411,259 |  | 340,209 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 28,414 |  | 16,952 |  |

| Bank loans | 7,000 |  | 7,000 |  |

35,414 |  | 23,952 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 1,167 |  | 7,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 1,167 |  |

| The COVID 19 Bounce Back Loan of £35,000 is due to be repaid over 72 months. Interest is charged at 2.5%.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 4,442 | Ordinary | £1 | 4,442 |  | 4,442 |  |

LINKED RESOURCING LIMITED (REGISTERED NUMBER: 10006228)

Notes to the Financial Statements - continued

for the year ended 30 April 2025

10. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 May 2024 | (520,087 | ) | 266,526 |  | (253,561 | ) |

| Deficit for the year | (71,311 | ) | (71,311 | ) |

| Bonus share issue | - |  | 40,000 |  | 40,000 |  |

| At 30 April 2025 | (591,398 | ) | 306,526 |  | (284,872 | ) |

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is C J W Lusty.