REGISTERED NUMBER: 12063235 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Produce Link Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J Anderson

REGISTERED OFFICE:

7 Herring Lane

Spalding

Lincolnshire

PE11 1TL

REGISTERED NUMBER:

12063235 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Produce Link Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet 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 director of Produce Link Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Produce Link Ltd and state those matters that we have agreed to state to the director of Produce Link Ltd 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 Produce Link Ltd and its director for our work or for this report.

It is your duty to ensure that Produce Link Ltd 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 profit of Produce Link Ltd. You consider that Produce Link Ltd 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 Produce Link Ltd. 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.

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

24 April 2026

FIXED ASSETS

Tangible assets

4

64,415

25,572

CURRENT ASSETS

Stocks

15,701

9,124

Debtors

5

276,159

148,415

Cash at bank

46,587

5,167

338,447

162,706

CREDITORS

Amounts falling due within one year

6

325,388

131,346

NET CURRENT ASSETS

13,059

31,360

TOTAL ASSETS LESS CURRENT LIABILITIES

77,474

56,932

CREDITORS

Amounts falling due after more than one year

7

(56,629

)

(36,764

)

PROVISIONS FOR LIABILITIES

(13,252

)

(4,662

)

NET ASSETS

7,593

15,506

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,592

15,505

7,593

15,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 24 April 2026 and were signed by:

J Anderson - Director

1.	STATUTORY INFORMATION

Produce Link Ltd 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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as 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.

Fixtures and fittings - 20% straight line

Motor vehicles - 25% reducing balance

Computer equipment - 20% straight line

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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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. The assets of the scheme are held separately from those of the company in an independently administered fund.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

63,866

29,858

1,786

95,510

Additions

923

66,331

693

67,947

Disposals

-

(21,958

)

-

(21,958

)

At 31 December 2025

64,789

74,231

2,479

141,499

DEPRECIATION

At 1 January 2025

59,641

9,886

411

69,938

Charge for year

(197

)

12,962

471

13,236

Eliminated on disposal

-

(6,090

)

-

(6,090

)

At 31 December 2025

59,444

16,758

882

77,084

NET BOOK VALUE

At 31 December 2025

5,345

57,473

1,597

64,415

At 31 December 2024

4,225

19,972

1,375

25,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

154,491

42,706

Amounts owed by group undertakings

92,583

77,344

Other debtors

29,085

28,365

276,159

148,415

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

5,907

5,488

Hire purchase contracts

6,090

5,213

Trade creditors

300,360

113,934

Taxation and social security

7,623

1,603

Other creditors

5,408

5,108

325,388

131,346

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

20,279

25,905

Hire purchase contracts

36,350

10,859

56,629

36,764

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed £1,158 to the director.

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Produce Link Holdings Ltd.

The company is controlled by J Anderson, by the fact of his shareholding in the holding company.