LINK UK SOLUTIONS LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15628337

LINK UK SOLUTIONS LTD

Filleted Financial Statements

31 December 2025

LINK UK SOLUTIONS LTD

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		56,287	569
Debtors	5	4,037	263,922
Cash at bank and in hand		48,251	70,063
		---------	---------
		108,575	334,554

Creditors: amounts falling due within one year	6	47,294		273,821
		---------		---------
Net current assets			61,281	60,733
			--------	--------
Total assets less current liabilities			61,281	60,733

Creditors: amounts falling due after more than one year	7	–	1,500
		--------	--------
Net assets		61,281	59,233
		--------	--------

Capital and reserves

Called up share capital	8	1	1
Profit and loss account		61,280	59,232
		--------	--------
Shareholders funds		61,281	59,233
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

The director acknowledges her 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 were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Ms A Fratocchi
Director

Company registration number: 15628337

LINK UK SOLUTIONS LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Care of Italian Accountants LTD, Unit 2, Bedford Mews, N2 9DF, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

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 comparative period presented is the period from incorporation on 9 April 2024 to 31 December 2024 and the amounts are therefore not entirely comparable.

Going concern

The director has assessed the company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. Having regard to the company's net current asset position, its cash resources and its trading forecasts, the director considers it appropriate to prepare the financial statements on the going concern basis.

Significant judgements and estimates

In the application of the company's accounting policies, which are described as part of the notes to the financial statements, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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 is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	2,971	263,921
Other debtors	1,066	1
	-------	---------
	4,037	263,922
	-------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	23,197	241,639
Corporation tax	477	19,744
Social security and other taxes	1,459	12,438
Other creditors	22,161	–
	--------	---------
	47,294	273,821
	--------	---------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	1,500
	----	-------

8. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. Summary audit opinion

The auditor's report dated 10 September 2026 was unqualified , however, the auditor drew attention to the following by way of emphasis.

The corresponding amounts presented for the period from 9 April 2024 to 31 December 2024 are unaudited.

The senior statutory auditor was Faustino Franco , for and on behalf of Perlin Franco LTD .

10. Director's advances, credits and guarantees

11. Related party transactions

Link SRL (Parent company) Amount due to: £0 Amount due from: £43,236 LINK USA, Inc (Fellow subsidiary under common ultimate control) Amount due to: £0 Amount due from: £2,058

12. Ultimate controlling party

The company is controlled by the parent company Link S.R.L, by virtue of its 100% shareholding in the company. The parent company is incorporated in Italy and the registered office address is Piazza Del Duomo, 20, 20122, Milano (MI).