Link Pub Co Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11798175

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,106		6,576
Tangible Assets	5		84,247		68,630

			90,353		75,206
CURRENT ASSETS
Stocks	6	11,500		11,500
Debtors	7	11,980		11,876
Cash at bank and in hand		75,307		116,079

		98,787		139,455
Creditors: Amounts Falling Due Within One Year	8	(142,138 )		(142,455 )

NET CURRENT ASSETS (LIABILITIES)			(43,351 )		(3,000 )

TOTAL ASSETS LESS CURRENT LIABILITIES			47,002		72,206

Creditors: Amounts Falling Due After More Than One Year	9		(2,000 )		(2,000 )

NET ASSETS			45,002		70,206

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			44,902		70,106

SHAREHOLDERS' FUNDS			45,002		70,206

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Link Pub Co Ltd.

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 Profit and Loss Account.

On behalf of the board

Mr Martin Burzon

Director

22/09/2026

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

1. General Information

Link Pub Co Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11798175 . The registered office is 4 Grand Cinema Buildings, Poole Road, Bournemouth, Dorset, BH4 9DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are legal costs. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. 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:

Plant & Machinery	25% reducing balance
Marquee	10% straight line
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The corporation tax expense represents the tax currently payable on the profits generated with no provision made for deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 32 (2025: 28)

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Link Pub Co Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Legal fees
	£
Cost
As at 1 February 2025	9,394

As at 31 January 2026	9,394

Amortisation
As at 1 February 2025	2,818
Provided during the period	470

As at 31 January 2026	3,288

Net Book Value
As at 31 January 2026	6,106

As at 1 February 2025	6,576

5. Tangible Assets

	Plant & Machinery	Marquee	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	35,027	13,118	128,374	7,251	183,770
Additions	-	30,370	5,030	1,079	36,479

As at 31 January 2026	35,027	43,488	133,404	8,330	220,249

Depreciation
As at 1 February 2025	21,545	1,312	86,085	6,198	115,140
Provided during the period	3,371	4,349	11,830	1,312	20,862

As at 31 January 2026	24,916	5,661	97,915	7,510	136,002

Net Book Value
As at 31 January 2026	10,111	37,827	35,489	820	84,247

As at 1 February 2025	13,482	11,806	42,289	1,053	68,630

6. Stocks

	2026	2025
	£	£
Stock	11,500	11,500

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Link Pub Co Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Directors' loan accounts	1,230	1,126
Due after more than one year
Rent deposit	10,750	10,750

	11,980	11,876

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	101,069	67,400
Bank loans and overdrafts	(6,000 )	-
Other loans	9,500	6,000
Corporation tax	7,424	34,207
VAT	20,503	27,112
PAYE	8,372	6,466
Accruals and deferred income	1,270	1,270

	142,138	142,455

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	2,000	2,000

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Martin Burzon	1,062	-	-	-	-
Mr Kamil Rymarz	1,062	-	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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