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REGISTERED NUMBER: SC580288 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Link Management Services UK Ltd

| Link Management Services UK Ltd (Registered number: SC580288) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Link Management Services UK Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Mr Ryan John McInnes Crawford

| REGISTERED OFFICE: | Westburn Business Centre

| McNee Road

| Prestwick

| Ayrshire

| KA9 2PB

| REGISTERED NUMBER: | SC580288 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| Westburn Business Centre

| McNee Road

| Prestwick

| KA9 2PB

| Link Management Services UK Ltd (Registered number: SC580288) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 70,013 |  | 90,817 |  |

Investments | 5 | 6,869 |  | 15,412 |  |

76,882 |  | 106,229 |  |

CURRENT ASSETS

Debtors | 6 | 883,512 |  | 749,077 |  |

Cash at bank | 284,889 |  | 250,080 |  |

1,168,401 |  | 999,157 |  |

CREDITORS

Amounts falling due within one year | 7 | 521,465 |  | 417,584 |  |

NET CURRENT ASSETS | 646,936 |  | 581,573 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 723,818 |  | 687,802 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (12,854 | ) | (57,855 | ) |

PROVISIONS FOR LIABILITIES | (9,220 | ) | (16,556 | ) |

NET ASSETS | 701,744 |  | 613,391 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 701,644 |  | 613,291 |  |

SHAREHOLDERS' FUNDS | 701,744 |  | 613,391 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Link Management Services UK Ltd (Registered number: SC580288) |

Balance Sheet - continued

31 March 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 July 2026 and were signed by:

Mr Ryan John McInnes Crawford - Director

| Link Management Services UK Ltd (Registered number: SC580288) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Link Management Services UK Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going Concern

| The current and future cash position of the company is reviewed regularly by the Director. This includes a comprehensive review of working capital requirements, taking account of the current and projected income and expense streams. On the basis of this review, the director is satisfied that the company has sufficient available resources to meet its commitments as they fall due over the next year and beyond. On that basis, the financial statements have been prepared on a going concern basis.

| Significant judgements and estimates

| The Directors have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The Directors' estimates, assumptions and judgements that have a significant risk of causing material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes.

| Turnover/revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the company's activities are met.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance

| Fixed asset investments

| Fixed asset investments are initially included at cost which constitutes the market value at the date of purchase. Subsequent measurement is at fair value as at the balance sheet date, with unrealised losses through the profit and loss account.

| Link Management Services UK Ltd (Registered number: SC580288) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors, and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Where assets are financed by leasing agreements that give rights approximating to ownership (finance leases), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments payable over the term of the lease. The corresponding leasing commitments are shown as amounts payable to the lessor. Depreciation on the relevant assets is charged to the profit and loss account over the shorter of estimated useful economic life and the period of the lease.

| Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to the profit and loss account over the period of the lease and is calculated so that it represents a constant proportion of the balance of capital repayments outstanding. The capital part reduces the amounts payable to the lessor.

| All other leases are treated as operating leases. Their annual rentals are charged to the profit and loss account on a straight line basis over the terms of the lease.

| Pension costs and other post-retirement benefits

| The company operates a money purchase pension scheme in the form of employee personal pension plans. The contracts are between the individual and the pension provider and all funds are held externally by a third party pension provider. Pension contributions are charged to the profit and loss account in the period to which they relate.

| Link Management Services UK Ltd (Registered number: SC580288) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Provision for liabilities

| A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised

| Employment benefits

| The total cost of employee benefits to which employees have become entitled as a result of service rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 152,396 |  |

| Additions | 2,082 |  |

| Disposals | (1,020 | ) |

| At 31 March 2026 | 153,458 |  |

| DEPRECIATION

| At 1 April 2025 | 61,579 |  |

| Charge for year | 22,644 |  |

| Eliminated on disposal | (778 | ) |

| At 31 March 2026 | 83,445 |  |

| NET BOOK VALUE

| At 31 March 2026 | 70,013 |  |

| At 31 March 2025 | 90,817 |  |

| Link Management Services UK Ltd (Registered number: SC580288) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 116,930 |  |

| DEPRECIATION

| At 1 April 2025 | 44,883 |  |

| Charge for year | 18,012 |  |

| At 31 March 2026 | 62,895 |  |

| NET BOOK VALUE

| At 31 March 2026 | 54,035 |  |

| At 31 March 2025 | 72,047 |  |

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2026 | 2025 |

£ | £ |

| Other investments | 6,869 |  | 15,412 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 631,992 |  | 575,414 |  |

| Other debtors | 251,520 |  | 173,663 |  |

883,512 |  | 749,077 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts (see note 9) | 41,328 |  | 17,438 |  |

| Trade creditors | 257,928 |  | 241,273 |  |

| Taxation and social security | 88,077 |  | 101,762 |  |

| Other creditors | 134,132 |  | 57,111 |  |

521,465 |  | 417,584 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts (see note 9) | 12,854 |  | 57,855 |  |

| Link Management Services UK Ltd (Registered number: SC580288) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 41,328 |  | 17,438 |  |

| Between one and five years | 12,854 |  | 57,855 |  |

54,182 |  | 75,293 |  |

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 754 |  | 17,884 |  |

| Between one and five years | - |  | 6,039 |  |

754 |  | 23,923 |  |

10. | RELATED PARTY DISCLOSURES

| As at 31 March 2026, the company was owed £4,000 by a related party, being the partner of the director. This loan is unsecured, interest free and has no fixed repayment terms.

| The director is also the sole director of Link Holdings Scotland Ltd, making it a related party. As at 31 March 2026 the company was owed £188,769 by Link Holdings Scotland Ltd (2025: £169,032) . This loan is unsecured, interest free and has no fixed repayment terms.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Ryan John McInnes Crawford.