LNK Technology Enterprises Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14516870 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

LNK TECHNOLOGY ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Durrani

REGISTERED OFFICE:

71 Gloucester Road

London

SW7 4SS

REGISTERED NUMBER:

14516870 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

FIXED ASSETS

Investments

4

100

CURRENT ASSETS

Debtors

5

315,000

Cash at bank

100

315,100

CREDITORS

Amounts falling due within one year

6

299,400

316,900

NET CURRENT ASSETS/(LIABILITIES)

15,700

(1,800

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

15,800

(1,700

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

15,700

(1,800

)

15,800

(1,700

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

A J Durrani - Director

1.	STATUTORY INFORMATION

LNK Technology Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 financial statements are prepared in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The company reported a net profit of £78,500 (2024: Nil). The company income is primarily derived from recharges to related entities under the common control of director.

The director has assessed the company’s ability to continue as a going concern and is satisfied that the level of intercompany activity will continue for the foreseeable future and will be sufficient to enable the company to meet its liabilities as they fall due.

On this basis, the financial statements have been prepared on a going concern basis.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Amounts owed by group undertakings

314,900

Other debtors

100

315,000

Amounts owed by group undertakings falling due within a year include £314,900 (2024:314,900) due from LNK Financial Technologies Limited which is registered in England and Wales.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Amounts owed to group undertakings

297,300

315,700

Other creditors

2,100

1,200

299,400

316,900

Amounts owed to group undertakings include £235,000 (2024: 315,000) owed to Link Group Holdings Limited, £1,300 (2024: 700) owed to Link FX PLC, £61,000 (2024: Nil) owed to Link FX Corporation Ltd. All of the companies are registered in England and Wales and under control of the director, Mr A J Durrani.

7.	ULTIMATE PARENT COMPANY

Link FX Corporation Ltd is regarded by the directors as being the company's ultimate parent company.

8.	ULTIMATE CONTROLLING PARTY

Mr A J Durrani is the ultimate controlling party by virtue of his voting rights in Link FX Corporation Ltd.