REGISTERED NUMBER: 09457306 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LINQ PARTNERS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

4

144

550

Investments

5

718,433

718,433

718,577

718,983

CURRENT ASSETS

Debtors

6

292

-

Cash and cash equivalents

7

92,941

90,762

93,233

90,762

CURRENT LIABILITIES

Amounts falling due within one year

8

(13,338

)

(15,960

)

NET CURRENT ASSETS

79,895

74,802

TOTAL ASSETS LESS CURRENT LIABILITIES

798,472

793,785

CAPITAL AND RESERVES

Called up share capital

9

307,364

307,364

Other reserves

353,696

353,696

Retained earnings

137,412

132,725

SHAREHOLDERS' FUNDS

798,472

793,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

M J Gomar - Director

1.	STATUTORY INFORMATION

The company is a private company (limited by shares) which is incorporated and domiciled in England and Wales. The address of the registered office is 3 Bunhill Row, London, EC1Y 8YZ.

The principal activity of the company is the provision of management services.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 following principal accounting policies have been applied:

Going concern

The directors consider the going concern basis to be appropriate having paid due regard to the company's projected results during the twelve months from the date the financial statements are approved and the anticipated cash flows and mitigating actions that can be taken during that period.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Where consideration for services provided is in the form of non-cash consideration, the amount recognised as turnover is estimated at the fair value of consideration receivable.

Tangible assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment - 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Investments in associates

Investments in associate undertakings are recognised at cost.

Debtors

Short term debtors are measured at the transaction price.

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.

Creditors

Short term creditors are measured at the transaction price.

Taxation

Tax is recognised in the Statement of income and retained earnings.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 April 2025

and 31 March 2026

1,219

Depreciation

At 1 April 2025

669

Charge for year

406

At 31 March 2026

1,075

Net book value

At 31 March 2026

144

At 31 March 2025

550

5.	FIXED ASSET INVESTMENTS

Investments

in

associates

£

Cost

At 1 April 2025

and 31 March 2026

718,433

Net book value

At 31 March 2026

718,433

At 31 March 2025

718,433

Associates

The following were associates of the company

Name

Principal activity

Class of shares

Voting

LINQ Investors Limited*

Holding company

Ordinary A, B and C shares

37.5%

LINQ Housing PLC*

Long-term ownership of residential property

Ordinary shares - indirect control

37.5%

* The address of the registered office is 3 Bunhill Row, London, England, EC1Y 8YZ.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accrued income

292

-

7.	CASH AND CASH EQUIVALENTS

2026

2025

£

£

Cash at bank and in hand

92,941

90,762

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

6,000

Corporation tax

1,218

3,960

Accruals

12,120

6,000

13,338

15,960

9.	CALLED UP SHARE CAPITAL

2026

2025

Allotted, called up and fully paid

£

£

307,304 (2025 - 307,304) 'A' Ordinary shares of £1.000 each

307,304

307,304

59,770 (2025 - 59,770) 'B' Ordinary shares of £0.001 each

60

60

307,364

307,364

10.	RELATED PARTY DISCLOSURES

During the year the company charged fees of £8,191 (2025: £7,984) to LINQ Investors Limited and £32.768 (2025: £31,936) to LINQ Housing PLC, both associated companies.

At 31 March 2026, there were no amounts owed to or from the company by LINQ Investors Limited or LINQ Housing PLC (2025: £nil).