REGISTERED NUMBER: 15705531 (England and Wales)

Links Broadcast Ltd

Unaudited Financial Statements

for the Year Ended 31 May 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Tweedley

REGISTERED OFFICE:

91 Brayards Road

London

SE15 2BQ

REGISTERED NUMBER:

15705531 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Intangible assets

4

3

3

Tangible assets

5

196,311

241,653

Investments

6

1

1

196,315

241,657

CURRENT ASSETS

Debtors

7

54,741

77,481

Cash at bank

64,377

36,878

119,118

114,359

CREDITORS

Amounts falling due within one year

8

(143,615

)

(183,211

)

NET CURRENT LIABILITIES

(24,497

)

(68,852

)

TOTAL ASSETS LESS CURRENT LIABILITIES

171,818

172,805

CREDITORS

Amounts falling due after more than one year

9

-

(83,000

)

NET ASSETS

171,818

89,805

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

171,817

89,804

SHAREHOLDERS' FUNDS

171,818

89,805

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 September 2026 and were signed by:

Mr A Tweedley - Director

1.	STATUTORY INFORMATION

Links Broadcast Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 June 2025

and 31 May 2026

2

1

3

NET BOOK VALUE

At 31 May 2026

2

1

3

At 31 May 2025

2

1

3

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2025

300,111

3

2,342

302,456

Additions

19,727

150

1,561

21,438

Disposals

(2,466

)

(1

)

(2

)

(2,469

)

At 31 May 2026

317,372

152

3,901

321,425

DEPRECIATION

At 1 June 2025

60,022

-

781

60,803

Charge for year

63,474

30

1,300

64,804

Eliminated on disposal

(493

)

-

-

(493

)

At 31 May 2026

123,003

30

2,081

125,114

NET BOOK VALUE

At 31 May 2026

194,369

122

1,820

196,311

At 31 May 2025

240,089

3

1,561

241,653

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2025

and 31 May 2026

1

NET BOOK VALUE

At 31 May 2026

1

At 31 May 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

50,220

68,363

Amounts owed by group undertakings

297

79

Other debtors

4,224

9,039

54,741

77,481

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

26,330

28,520

Taxation and social security

11,097

1,569

Other creditors

106,188

153,122

143,615

183,211

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

83,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1