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REGISTERED NUMBER: SC732333 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Link Holdings Scotland Limited

| Link Holdings Scotland Limited (Registered number: SC732333) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Link Holdings Scotland Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Mr R J M Crawford

| REGISTERED OFFICE: | Westburn Business Centre

| Mcnee Road

| Prestwick

| Ayrshire

| KA9 2PB

| REGISTERED NUMBER: | SC732333 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| Westburn Business Centre

| McNee Road

| Prestwick

| KA9 2PB

| Link Holdings Scotland Limited (Registered number: SC732333) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 188,279 |  | 175,001 |  |

CURRENT ASSETS

Cash at bank and in hand | 4,100 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 5 | 190,770 |  | 170,933 |  |

NET CURRENT LIABILITIES | (186,670 | ) | (170,833 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,609 |  | 4,168 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,509 |  | 4,068 |  |

SHAREHOLDERS' FUNDS | 1,609 |  | 4,168 |  |

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.

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 R J M Crawford - Director

| Link Holdings Scotland Limited (Registered number: SC732333) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Link Holdings Scotland Limited 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 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 as modified by the revaluation of certain assets.

| The financial statements are prepared on the going concern basis of accounting as, in the opinion of the directors, there are no matters of material uncertainty which cast doubt on the company's ability to continue.

| 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.

| Investment in associates

| Investments in associates are included under the cost model of accounting at cost less any accumulated impairment losses.

| Other investments

| Other investments are comprised of listed investments included at fair value at the balance sheet date with changes in fair value recognised through profit and loss.

| Provisions 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

| Link Holdings Scotland Limited (Registered number: SC732333) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 April 2025 | 175,001 |  |

| Additions | 13,935 |  |

| Revaluations | (657 | ) |

| At 31 March 2026 | 188,279 |  |

| NET BOOK VALUE

| At 31 March 2026 | 188,279 |  |

| At 31 March 2025 | 175,001 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 125,001 |  |

| Valuation in 2026 | 218 |  |

| Cost | 63,060 |  |

188,279 |  |

| The carrying amount of investment in associated companies included in the above is £175,876 (2024 - £175,001)

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

2026 | 2025 |

£ | £ |

| Other creditors | 190,770 |  | 170,933 |  |

6. | RELATED PARTY DISCLOSURES

| The director is also the sole director of Link Management Services UK Ltd, making it a related party. As at the company owed £188,769 to Link Management Services UK Ltd (2025: £169,032) . This loan is unsecured, interest free and has no fixed repayment terms.