Link Consulting Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Link Consulting Ltd for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Link Consulting Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Link Consulting 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 accounts of Link Consulting Ltd and state those matters that we have agreed to state to the director of Link Consulting Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Link Consulting Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Link Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Link Consulting Ltd . You consider that Link Consulting 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 accounts of Link Consulting 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 financial statements.

CKR Accountants

18 May 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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Link Consulting Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 06357284

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		685,795		686,182

			685,795		686,182
CURRENT ASSETS
Cash at bank and in hand		19,269		20,472

		19,269		20,472
Creditors: Amounts Falling Due Within One Year	5	(8,003 )		(8,122 )

NET CURRENT ASSETS (LIABILITIES)			11,266		12,350

TOTAL ASSETS LESS CURRENT LIABILITIES			697,061		698,532

NET ASSETS			697,061		698,532

CAPITAL AND RESERVES
Called up share capital	6		101		101
Revaluation reserve	8		284,244		284,244
Profit and Loss Account			412,716		414,187

SHAREHOLDERS' FUNDS			697,061		698,532

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Link Consulting Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Paul O'Connor

Director

18 May 2026

The notes on pages 4 to 6 form part of these financial statements.

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Link Consulting Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Link Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06357284 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	Not Depreciated
Leasehold	Over useful life of 999 years.
Fixtures & Fittings	25% reducing balance basis.
Computer Equipment	25% reducing balance basis.

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Link Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	473,982	213,638	3,689	599	691,908

As at 31 August 2025	473,982	213,638	3,689	599	691,908

Depreciation
As at 1 September 2024	-	2,131	3,445	150	5,726
Provided during the period	-	214	61	112	387

As at 31 August 2025	-	2,345	3,506	262	6,113

Net Book Value
As at 31 August 2025	473,982	211,293	183	337	685,795

As at 1 September 2024	473,982	211,507	244	449	686,182

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,227	-
Client's protection deposit	3,338	3,338
Rental deposit	1,538	2,980
Accruals and deferred income	1,800	1,800
Director's loan account	100	4

	8,003	8,122

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
101 Ordinary Shares of £ 1 each	101	101

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	6,600	17,202

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Link Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 September 2024	284,244	414,187
Profit for the year and total comprehensive income	-	5,129

Dividends paid	-	(6,600)

As at 31 August 2025	284,244	412,716

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