Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 February 2024 false 1 January 2025 31 December 2025 31 December 2025 11182843 Mr Justin Long Mr Darren Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11182843 2024-12-31 11182843 2025-12-31 11182843 2025-01-01 2025-12-31 11182843 frs-core:CurrentFinancialInstruments 2025-12-31 11182843 frs-core:Non-currentFinancialInstruments 2025-12-31 11182843 frs-core:ComputerEquipment 2025-12-31 11182843 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11182843 frs-core:ComputerEquipment 2024-12-31 11182843 frs-core:FurnitureFittings 2025-12-31 11182843 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11182843 frs-core:FurnitureFittings 2024-12-31 11182843 frs-core:MotorVehicles 2025-12-31 11182843 frs-core:MotorVehicles 2025-01-01 2025-12-31 11182843 frs-core:MotorVehicles 2024-12-31 11182843 frs-core:PlantMachinery 2025-12-31 11182843 frs-core:PlantMachinery 2025-01-01 2025-12-31 11182843 frs-core:PlantMachinery 2024-12-31 11182843 frs-core:OtherReservesSubtotal 2025-12-31 11182843 frs-core:ShareCapital 2025-12-31 11182843 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11182843 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11182843 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11182843 frs-bus:SmallEntities 2025-01-01 2025-12-31 11182843 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11182843 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11182843 frs-bus:Director1 2025-01-01 2025-12-31 11182843 frs-bus:Director1 2024-12-31 11182843 frs-bus:Director1 2025-12-31 11182843 frs-bus:Director2 2025-01-01 2025-12-31 11182843 frs-countries:EnglandWales 2025-01-01 2025-12-31 11182843 2024-01-31 11182843 2024-12-31 11182843 2024-02-01 2024-12-31 11182843 frs-core:CurrentFinancialInstruments 2024-12-31 11182843 frs-core:Non-currentFinancialInstruments 2024-12-31 11182843 frs-core:OtherReservesSubtotal 2024-12-31 11182843 frs-core:ShareCapital 2024-12-31 11182843 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11182843
Link-Force Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11182843
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 113,631 188,783
113,631 188,783
CURRENT ASSETS
Debtors 5 1,272,645 671,601
Cash at bank and in hand 405,802 103,517
1,678,447 775,118
Creditors: Amounts Falling Due Within One Year 6 (132,731 ) (154,229 )
NET CURRENT ASSETS (LIABILITIES) 1,545,716 620,889
TOTAL ASSETS LESS CURRENT LIABILITIES 1,659,347 809,672
Creditors: Amounts Falling Due After More Than One Year 7 (391,221 ) (188,975 )
NET ASSETS 1,268,126 620,697
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 385,367 218,532
Profit and Loss Account 882,659 402,065
SHAREHOLDERS' FUNDS 1,268,126 620,697
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Justin Long
Director
10th June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Link-Force Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11182843 . The registered office is Adam House, 7 - 10 Adam Street, London, WC2N 6AA.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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 measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery Straight-line depreciation
Motor Vehicles Straight-line depreciation
Fixtures & Fittings Straight-line depreciation
Computer Equipment Straight-line depreciation
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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 - 213,745 7,450 5,000 226,195
Additions 92,318 - - - 92,318
Disposals - (197,745 ) - - (197,745 )
As at 31 December 2025 92,318 16,000 7,450 5,000 120,768
Depreciation
As at 1 January 2025 - 36,825 347 240 37,412
Provided during the period - 2,286 300 250 2,836
Disposals - (33,111 ) - - (33,111 )
As at 31 December 2025 - 6,000 647 490 7,137
Net Book Value
As at 31 December 2025 92,318 10,000 6,803 4,510 113,631
As at 1 January 2025 - 176,920 7,103 4,760 188,783
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 798,033 464,425
Prepayments and accrued income 17,000 -
Other debtors 415,234 200,894
VAT 4,358 -
Directors' loan accounts 23,820 -
1,258,445 665,319
Due after more than one year
Other debtors 14,200 6,282
1,272,645 671,601
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Page 5
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 2 228
Bank loans and overdrafts - 13,830
Corporation tax 102,862 58,015
VAT - 21,190
Other creditors 29,867 29,867
Directors' loan accounts - 31,099
132,731 154,229
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Bank loans - 287,810
Other loans 391,221 (98,835 )
391,221 188,975
8. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Justin Long - 23,820 - - 23,820
The above loan is unsecured, Interest is chargable and is repayable on demand.
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