ACCOUNTS - Final Accounts

Registered number: 01887742

SCINTILLA LINKS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

SCINTILLA LINKS LIMITED

REGISTERED NUMBER: 01887742

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	443		442
Cash at bank and in hand	5	1,100		2,128
		1,543		2,570
Creditors: amounts falling due within one year	6	(1,550)		(1,650)
Net current (liabilities)/assets			(7)		920
Total assets less current liabilities			(7)		920

Net (liabilities)/assets			(7)		920

Capital and reserves
Called up share capital	1,140	1,140
Profit and loss account	(1,147)	(220)
	(7)	920

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.

A. J. McKinnon

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

SCINTILLA LINKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Scintilla Links Limited is a private limited company, limited by shares, incorporated in England and Wales. It's registered office is 1 Mann Island, Liverpool, L3 1BP. The company number is 01887742.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

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SCINTILLA LINKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Debtors

					2025	2024
					£	£


Other debtors	443	442
	443	442

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	1,100	2,128
	1,100	2,128

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	900
Accruals and deferred income	1,550	750
	1,550	1,650

7.	Controlling party

The directors are the controlling party of the company.

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