Company registration number 09034108 (England and Wales)
WJ Linkline Group Limited
Unaudited Financial Statements
For the year ended 31 May 2026
WJ Linkline Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
WJ Linkline Group Limited
Statement Of Financial Position
As at 31 May 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Non-current assets
Investments
3
4
4
Current assets
Trade and other receivables
4
1
1
Current liabilities
5
(4)
(4)
Net current liabilities
(3)
(3)
Net assets
1
1
Equity
Called up share capital
1
1

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 July 2026
Mr W D Johnston
Director
Company registration number 09034108 (England and Wales)
WJ Linkline Group Limited
Notes to the financial statements
For the year ended 31 May 2026
- 2 -
1
Accounting policies
Company information

WJ Linkline Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7 Brock Way, Newcastle, ST5 6AZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, the company has not traded during this period of account. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.2
Non-current investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WJ Linkline Group Limited
Notes to the financial statements (continued)
For the year ended 31 May 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
4
4
4
Trade and other receivables
2026
2025
Amounts falling due within one year:
£
£
Other receivables
1
1
5
Current liabilities
2026
2025
£
£
Amounts owed to group undertakings
4
4
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