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Registered number: 13498608
Linkup Social Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Linkup Social Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Unaudited Financial Statements

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

Page 1
Linkup Social Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 13498608

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 248,898 |  | 244,805
Tangible Assets | 4 |  | 1,040 |  | 2,574
|  |  | 249,938 |  | 247,379
CURRENT ASSETS
Debtors | 5 | 31,296 |  | 18,202 |
Cash at bank and in hand |  | 17,785 |  | 56,113 |
|  | 49,081 |  | 74,315 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,171 ) |  | (8,437 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,910 |  | 65,878
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 294,848 |  | 313,257
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (43,446 ) |  | (29,357 )
NET ASSETS |  |  | 251,402 |  | 283,900
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Share premium account |  |  | 836,186 |  | 791,187
Profit and Loss Account |  |  | (584,786 ) |  | (507,289 )
SHAREHOLDERS' FUNDS |  |  | 251,402 |  | 283,900

Page 1
Page 2
Linkup Social Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Jack Peagam Director
21/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Linkup Social Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are software application development costs. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademark costs. It is amortised to the profit and loss account over its estimated economic life of 10 years.
1.4. 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:

Fixtures & Fittings | 33% Straight Line

1.5. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
3. Intangible Assets

| Other - Software Application | Intellectual Property - Trademark | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 325,059 | 3,613 | 328,672
Additions | 41,066 | - | 41,066
As at 31 July 2025 | 366,125 | 3,613 | 369,738

...CONTINUED
Page 3
Page 4
Linkup Social Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Amortisation
As at 1 August 2024 | 83,089 | 778 | 83,867
Provided during the period | 36,612 | 361 | 36,973
As at 31 July 2025 | 119,701 | 1,139 | 120,840
Net Book Value
As at 31 July 2025 | 246,424 | 2,474 | 248,898
As at 1 August 2024 | 241,970 | 2,835 | 244,805

4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 August 2024 | 5,605
Additions | 410
As at 31 July 2025 | 6,015
Depreciation
As at 1 August 2024 | 3,031
Provided during the period | 1,944
As at 31 July 2025 | 4,975
Net Book Value
As at 31 July 2025 | 1,040
As at 1 August 2024 | 2,574

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 12,047 |  | -
Other debtors | 19,249 |  | 18,202
| 31,296 |  | 18,202

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,171 |  | 6,195
Other taxes and social security | - |  | 667
VAT | - |  | 575
Accruals and deferred income | 1,000 |  | 1,000
| 4,171 |  | 8,437

Page 4
Page 5
Linkup Social Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jack Peagam | 12,007 | - | 2,107 | - | 9,900

The above loan is unsecured and repayable on demand. Interest is charged at the applicable rate.
9. Related Party Transactions
During the year, the company had transactions with a related party, JP Ventures FZ-LLC, a company in which the director is also a director and holds 100% of the share capital.
At the year end, an amount of £12,047 (2025: £nil) was owed to the company by JP Vantures FZ-LLC. The balance is unsecured, interest free and repayable on demand.
10. General Information
Linkup Social Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13498608 . The registered office is International House, 61 Mosley Street, Manchester, M2 3HZ.
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