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Company registration number: SC660912
Tidal Links Ltd
Unaudited filleted financial statements
31 May 2025
Tidal Links Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Tidal Links Ltd
Directors and other information

| Director | Kevin Watson
| Company number | SC660912
| Registered office | 4 Wylie Court
|  | Stewarton
|  | Ayrshire
|  | KA3 5FA
| Accountants | Paterson Boyd & Co
|  | Chartered Certified Accountants
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Zempler Bank
|  | Cottons Centre
|  | Cottons Lane
|  | London
|  | SE1 2QG

Tidal Links Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Tidal Links Ltd
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tidal Links Ltd for the year ended 31 May 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Tidal Links Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Tidal Links Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tidal Links Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Tidal Links 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 Tidal Links Ltd. You consider that Tidal Links 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 Tidal Links 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.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
19 May 2026
Tidal Links Ltd
Statement of financial position
31 May 2025

|  |  | 2025 |  | 2024 |  |
|  |  | £ |  | £ |  |
Current assets |  |  | 100,026 |  | 41,529 |  |
Creditors: amounts falling due within one year |  |  | ( 83,490) |  | ( 55,607) |  |
|  |  | _______ |  | _______ |  |
Net current assets/(liabilities) |  |  | 16,536 |  | ( 14,078) |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 16,536 |  | ( 14,078) |  |
Accruals and deferred income |  |  | ( 1,230) |  | ( 600) |  |
|  |  | _______ |  | _______ |  |
Net assets/(liabilities) |  |  | 15,306 |  | ( 14,678) |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 15,306 |  | ( 14,678) |  |
|  |  | _______ |  | _______ |  |

Tidal Links Ltd
Year ended 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:
Kevin Watson
Director
Company registration number: SC660912
The company is a private company limited by shares, registered in Scotland.