CONSTRUCTION LINK LIMITED


Directors	ASHCROFT, Michael Robert
	DOBBYN, Chris


Registered Address	85 Great Portland Street
	First Floor
	London
	W1W 7LT


Registered Number	09791821 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,113,675		1,582,225
Tangible assets	4		11,495		3,717
			2,125,170		1,585,942
Current assets
Debtors		330,166		212,177
Cash at bank and on hand		293,525		-
		623,691		212,177
Creditors amounts falling due within one year	5	(1,490,075)		(534,175)
Net current assets (liabilities)			(866,384)		(321,998)
Total assets less current liabilities			1,258,786		1,263,944
Creditors amounts falling due after one year	6		-		(258,109)
Net assets			1,258,786		1,005,835
Capital and reserves
Called up share capital			1,982		1,429
Share premium			1,395,890		742,219
Profit and loss account			(139,086)		262,187
Shareholders' funds			1,258,786		1,005,835

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026, and are signed on its behalf by:

ASHCROFT, Michael Robert
Director
Registered Company No. 09791821

CONSTRUCTION LINK LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are amortised on a straight line basis over their useful lives.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Office Equipment 33.33% on a straight line basis.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Movements in the Year: On 19 February 2025, the company's entire issued share capital was acquired by the Australian parent undertaking.During the year, the company issued additional Ordinary C shares resulting in an increase of £553.17 to the called-up share capital account and £653,670.71 to the Share Premium account (from £742,219.32 to £1,395,890.03).

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Movements in the Year:
On 19 February 2025, the company's entire issued share capital was acquired by the Australian parent undertaking.During the year, the company issued additional Ordinary C shares resulting in an increase of £553.17 to the called-up share capital account and £653,670.71 to the Share Premium account (from £742,219.32 to £1,395,890.03).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 October 24	1,963,135	1,963,135
Additions	733,879	733,879
At 30 September 25	2,697,014	2,697,014
Amortisation and impairment
At 01 October 24	380,910	380,910
Charge for year	202,429	202,429
At 30 September 25	583,339	583,339
Net book value
At 30 September 25	2,113,675	2,113,675
At 30 September 24	1,582,225	1,582,225

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	10,395	10,395
Additions	11,011	11,011
At 30 September 25	21,406	21,406
Depreciation and impairment
At 01 October 24	6,678	6,678
Charge for year	3,233	3,233
At 30 September 25	9,911	9,911
Net book value
At 30 September 25	11,495	11,495
At 30 September 24	3,717	3,717

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	76,894	122,568
Bank borrowings and overdrafts	-	262,916
Amounts owed to related parties	1,170,609	-
Taxation and social security	39,335	17,141
Accrued liabilities and deferred income	203,237	131,550
Total	1,490,075	534,175

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	258,109
Total	-	258,109

7.	Related party transactions
	During the year, the company received an unsecured loan from its ultimate parent undertaking, Estimate One Bidco Pty, a company incorporated in Australia. The loan of £1,170,609 is an interest free loan with an expected repayment date of 31/12/2026. No repayments were made in the year to 30/09/2025.

8.	Controlling party
	At the balance sheet date, the company was a subsidiary of Estimate One Bidco Pty Ltd, a company incorporated in Australia. The Directors consider the ultimate controlling party to be Estimate One Bidco Pty Ltd by virtue of their majority shareholding. The transfer of ownership took place on 19/02/2025.