REGISTERED NUMBER: 10895686 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LINK3 RECRUITMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C A Gatter

Mr D R Miller

Mr M S Pembleton

REGISTERED OFFICE:

Unit 2 Charnwood Edge Business Park

Syston Road

Cossington

Leicester

LE7 4UZ

REGISTERED NUMBER:

10895686 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

Unit 2 Charnwood Edge Business Park

Syston Road, Leicester

LE7 4UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Tangible assets

4

10,703

14,406

Investments

5

-

8,641

10,703

23,047

CURRENT ASSETS

Debtors

6

480,767

495,454

Cash at bank

706,875

943,799

1,187,642

1,439,253

CREDITORS

Amounts falling due within one year

7

(385,672

)

(454,648

)

NET CURRENT ASSETS

801,970

984,605

TOTAL ASSETS LESS CURRENT LIABILITIES

812,673

1,007,652

PROVISIONS FOR LIABILITIES

(2,680

)

(3,600

)

NET ASSETS

809,993

1,004,052

CAPITAL AND RESERVES

Called up share capital

403

403

Retained earnings

809,590

1,003,649

809,993

1,004,052

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 19 May 2026 and were signed on its behalf by:

Mr C A Gatter - Director

Mr D R Miller - Director

Mr M S Pembleton - Director

1.	STATUTORY INFORMATION

Link3 Recruitment Limited is a private limited company, limited by shares, registered in England and Wales. Its registered office address is Lady Bay House, Meadow Grove, Nottingham, NG2 3HF and the registered number is 10895686.

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.

The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

Turnover

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

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

-

33% straight line

Computer equipment

-

33% straight line

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments 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.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

20,976

16,744

37,720

Additions

17

3,003

3,020

At 31 August 2025

20,993

19,747

40,740

DEPRECIATION

At 1 September 2024

13,567

9,747

23,314

Charge for year

3,270

3,453

6,723

At 31 August 2025

16,837

13,200

30,037

NET BOOK VALUE

At 31 August 2025

4,156

6,547

10,703

At 31 August 2024

7,409

6,997

14,406

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

8,641

Disposals

(8,641

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

8,641

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

380,999

433,344

Amounts owed by group undertakings

33,756

-

Other debtors

66,012

62,110

480,767

495,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

27,517

33,406

Amounts owed to group undertakings

10,000

-

Taxation and social security

331,351

410,174

Other creditors

16,804

11,068

385,672

454,648

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

30,364

35,771

Between one and five years

12,179

41,620

42,543

77,391

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr M S Pembleton

Balance outstanding at start of year

14

14

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14

14

Mr D R Miller

Balance outstanding at start of year

(1,219

)

(1,219

)

Amounts advanced

184,840

-

Amounts repaid

(175,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,621

(1,219

)

10.	RELATED PARTY DISCLOSURES

Shown within Debtors: Amounts falling due within one year is a balance of £33,756 (2024: NIL) owed by C A Gatter Investments Ltd, a company with a common director.

Shown within Creditors: Amounts falling due within one year is a balance of £10,000 (2024: NIL) owed to DH Miller Properties Ltd, a company with a common director.