REGISTERED NUMBER: 03384672 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Extrusion-Link Limited

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

9

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Extrusion-Link Limited for the year ended 30 November 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Extrusion-Link Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Extrusion-Link Limited and state those matters that we have agreed to state to the Board of Directors of Extrusion-Link Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Extrusion-Link Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Extrusion-Link Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Extrusion-Link Limited. You consider that Extrusion-Link Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Extrusion-Link Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

27 August 2026

Fixed assets

Tangible assets

5

48,386

15,768

Current assets

Stocks

6

65,717

55,850

Debtors

7

41,327

69,293

Cash at bank and in hand

199,211

215,255

306,255

340,398

Creditors

Amounts falling due within one year

8

222,897

124,892

Net current assets

83,358

215,506

Total assets less current liabilities

131,744

231,274

Creditors

Amounts falling due after more than one year

9

(91,305

)

(168,885

)

Provisions for liabilities

(12,096

)

(3,942

)

Net assets

28,343

58,447

Capital and reserves

Called up share capital

12

100

2

Retained earnings

28,243

58,445

Shareholders' funds

28,343

58,447

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

S N Campbell - Director

1.	Statutory information

Extrusion-Link Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03384672

Registered office:

The Old Hall

Rookery Lane

Sudbrook

Grantham

Lincolnshire

NG32 3RU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer & office equipmt

-

33% on reducing balance

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Transactions in foreign currencies

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	Employees and directors

The average number of employees during the year was 11 (2024 - 11 ) .

5.	Tangible fixed assets

Fixtures

Computer

Plant and

and

Motor

& office

machinery

fittings

vehicles

equipmt

Totals

£

£

£

£

£

Cost

At 1 December 2024

16,275

1,300

22,087

11,481

51,143

Additions

43,877

-

-

4,300

48,177

At 30 November 2025

60,152

1,300

22,087

15,781

99,320

Depreciation

At 1 December 2024

9,903

447

15,810

9,215

35,375

Charge for year

12,562

85

2,071

841

15,559

At 30 November 2025

22,465

532

17,881

10,056

50,934

Net book value

At 30 November 2025

37,687

768

4,206

5,725

48,386

At 30 November 2024

6,372

853

6,277

2,266

15,768

6.

Stocks

2025

2024

£

£

Stocks

36,740

55,850

Work-in-progress

28,977

-

65,717

55,850

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

24,614

10,059

Bad debts & credit notes

provision

(2,883

)

(2,683

)

VAT

17,783

56,821

Prepayments

1,813

5,096

41,327

69,293

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts (see note 10)

26,069

37,727

Trade creditors

138,934

46,354

Purchase ledger invoices &

credit notes awaited

(3,053

)

-

Corporation tax

-

15,371

Social security and other taxes

7,130

1,949

Wages & salaries control

-

5,930

Pension Creditor

3,232

2,811

Credit card

7,731

1,174

Directors' loan accounts

7,194

3,506

Accrued expenses

35,660

10,070

222,897

124,892

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans (see note 10)

30,873

52,512

Payments on account

60,432

116,373

91,305

168,885

10.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

26,069

37,727

Amounts falling due between two and five years:

Bank loans - 2-5 years

30,873

52,512

11.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

56,942

90,239

The bank loans and finance lease liabilities are secured on the assets of the company or the assets financed.

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

2

98 Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.