Linkwave Technologies Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 03594968

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		986		1,103

			986		1,103
CURRENT ASSETS
Stocks	5	102,135		188,503
Debtors	6	193,959		141,362
Cash at bank and in hand		46,897		82,435

		342,991		412,300
Creditors: Amounts Falling Due Within One Year	7	(56,447 )		(110,107 )

NET CURRENT ASSETS (LIABILITIES)			286,544		302,193

TOTAL ASSETS LESS CURRENT LIABILITIES			287,530		303,296

NET ASSETS			287,530		303,296

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			287,430		303,196

SHAREHOLDERS' FUNDS			287,530		303,296

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Linkwave Technologies Limited

Statement of Financial Position (continued)

As At 31 December 2025

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 Income Statement.

The financial statements were approved by the board of directors on 23 July 2026 and were signed on its behalf by:

Mr A Newton

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Linkwave Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03594968 . The registered office is Unit 18 Witham Point, Wavell Drive, Lincoln, LN3 4PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial satements are prepared in sterling, which is the functional currency of the entity.

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:

Leasehold	20% straight line
Plant & Machinery	33% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilites are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Pensions

The company makes contributions to employees' personal pension schemes and to a workplace pension under auto-enrolment. The annual contributions paid are charged to the profit and loss account.

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Linkwave Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	66,449	9,623	61,325	137,397
Additions	-	-	866	866
Disposals	-	-	(266 )	(266 )

As at 31 December 2025	66,449	9,623	61,925	137,997

Depreciation
As at 1 January 2025	66,449	9,623	60,222	136,294
Provided during the period	-	-	983	983
Disposals	-	-	(266 )	(266 )

As at 31 December 2025	66,449	9,623	60,939	137,011

Net Book Value
As at 31 December 2025	-	-	986	986

As at 1 January 2025	-	-	1,103	1,103

5. Stocks

	2025	2024
	£	£
Finished goods	102,135	188,503

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	157,566	104,278
Prepayments and accrued income	31,062	33,645
Other debtors	3,438	3,438
Other taxes and social security	-	1
Directors' loan accounts	1,893	-

	193,959	141,362

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Linkwave Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,700	89,149
Other taxes and social security	10,067	-
VAT	15,989	8,699
Credit card	1,858	2,427
Accruals and deferred income	3,070	3,015
Directors' loan accounts	6,763	6,817

	56,447	110,107

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	14,375	14,375
Later than one year and not later than five years	5,990	20,365

	20,365	34,740

10. 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 Matthew Fry	20	(2,390 )	477	-	(1,893 )

The above loan is unsecured and interest free and has been repaid on 15 July 2026.

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