REGISTERED NUMBER: 04406379 (England and Wales)

Links Labels Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

D C Dutton

D A Warman

J Rudd

R T Rudd

J D Lyman

Registered office:

Monica House

St Augustines Road

Wisbech

Cambs

PE13 3AD

Business address:

Pinfold Road

Bourne

Lincolnshire

PE10 9HT

Registered number:

04406379 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors 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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report 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 Links Labels Ltd for the year ended 31 December 2025 which comprise the Statement of income and retained earnings, Statement of financial position 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 Board of Directors of Links Labels Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Links Labels Ltd and state those matters that we have agreed to state to the Board of Directors of Links Labels Ltd, as a body, 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 Links Labels Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Links Labels 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 Links Labels Ltd. You consider that Links Labels 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 Links Labels 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.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

8 May 2026

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

1,706,019

1,895,427

1,706,019

1,895,427

Current assets

Stocks

447,590

483,389

Debtors

7

1,164,905

1,042,757

Cash at bank

620

84

1,613,115

1,526,230

Creditors

Amounts falling due within one year

8

1,565,723

1,615,346

Net current assets/(liabilities)

47,392

(89,116

)

Total assets less current liabilities

1,753,411

1,806,311

Creditors

Amounts falling due after more than one year

9

(146,704

)

(256,817

)

Provisions for liabilities

(193,157

)

(227,272

)

Net assets

1,413,550

1,322,222

Capital and reserves

Called up share capital

900,100

900,100

Retained earnings

513,450

422,122

1,413,550

1,322,222

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 directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

R T Rudd - Director

1.	Statutory information

Links Labels 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been written down to nil.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% straight line, land no depreciation

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on a straight line basis

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

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance lease are depreciated at 15% per annum.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	Employees and directors

The average number of employees during the year was 45 (2024 - 50 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

401,287

Amortisation

At 1 January 2025

and 31 December 2025

401,287

Net book value

At 31 December 2025

-

At 31 December 2024

-

6.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

844,436

3,391,934

44,987

372,090

4,653,447

Additions

-

33,991

-

5,009

39,000

At 31 December 2025

844,436

3,425,925

44,987

377,099

4,692,447

Depreciation

At 1 January 2025

77,714

2,331,744

35,771

312,791

2,758,020

Charge for year

12,188

159,029

2,304

104,147

277,668

Transfer to ownership

-

-

-

(49,260

)

(49,260

)

At 31 December 2025

89,902

2,490,773

38,075

367,678

2,986,428

Net book value

At 31 December 2025

754,534

935,152

6,912

9,421

1,706,019

At 31 December 2024

766,722

1,060,190

9,216

59,299

1,895,427

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 January 2025

309,685

104,415

414,100

Transfer to ownership

-

(49,260

)

(49,260

)

At 31 December 2025

309,685

55,155

364,840

Depreciation

At 1 January 2025

124,254

66,545

190,799

Charge for year

27,815

34,805

62,620

Transfer to ownership

-

(49,260

)

(49,260

)

At 31 December 2025

152,069

52,090

204,159

Net book value

At 31 December 2025

157,616

3,065

160,681

At 31 December 2024

185,431

37,870

223,301

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,070,930

1,016,161

Provision for credit notes

(2,946

)

(709

)

Provision for doubtful debts

(12,660

)

(534

)

Other debtors

-

100

Prepayments and accrued income

109,581

27,739

1,164,905

1,042,757

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

18,993

61,198

Hire purchase contracts

72,068

90,679

Trade creditors

726,294

576,627

Advances from factor

446,397

608,556

Tax

68,980

27,713

Social security and other taxes

40,736

33,178

VAT

140,024

160,670

Other creditors

698

524

Accruals and deferred income

37,271

25,962

Deferred grants

14,262

30,239

1,565,723

1,615,346

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

146,704

166,889

Hire purchase contracts

-

89,928

146,704

256,817