Linkby Limited

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

Registered number: 12813388

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,250,201		959,439
Cash at bank and in hand		224,927		280,329

		1,475,128		1,239,768
Creditors: Amounts Falling Due Within One Year	5	(1,506,355 )		(1,307,683 )

NET CURRENT ASSETS (LIABILITIES)			(31,227 )		(67,915 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(31,227 )		(67,915 )

NET LIABILITIES			(31,227 )		(67,915 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(31,327 )		(68,015 )

SHAREHOLDERS' FUNDS			(31,227)		(67,915)

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Chrishan Wirasinha

Director

10th October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Linkby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12813388 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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. Going Concern Disclosure

The company’s business activities, together with the factors likely to affect its future development and position, do not cast significant doubt about the company's ability to continue as a going concern.

The company is expected to continue to generate positive cash flows on its own account for the foreseeable future. The company participates in the group’s centralised treasury arrangements and so shares banking arrangements with its parent.

The director, having assessed the responses of the directors of the company’s parent Linkby PTY Ltd to their enquiries have no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Linkby PTY Ltd Group to continue as a going concern or its ability to continue with the current banking arrangements.

On the basis of their assessment of the company’s financial position and of the enquiries made of the directors of Linkby PTY Ltd, the company’s director has a reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, publisher payments and value added taxes.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2025: 19)

Page 2

Page 3

Linkby Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	401,424	495,776
Other debtors	721,412	358,450

	1,122,836	854,226
Due after more than one year
Amounts owed by group undertakings	127,365	105,213

	1,250,201	959,439

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	573,072	1,010,875
Amounts owed to group undertakings	393,297	3,237
Other creditors	437,975	256,512
Taxation and social security	102,011	37,059

	1,506,355	1,307,683

6. Related Party Transactions

At the end of the period, the amount owed to Linkby Pty Limited was £390,060 (2025: -£35,935).

At the end of the period, the amount owed from Linkby US was £127,365 (2025: 69,277).

At the end of the period, the amount owed to Linkby CA was £3,237 (2025: £3,237)

During the year the company provided Marketing and Sales services to Linkby Pty Limited of £12,072 (2025: £206,438) and received Routine/Support services of £173,170 (2025: £176,833).

The Company has interest-free intercompany loans with other Group companies. The loans are unsecured and no interest is payable or receivable on these balances.

7. Ultimate Controlling Party

The company's ultimate controlling party is Linkby Pty Limited (ABN: 88 630 191 927) by virtue of their ownership of 100% of the issued share capital in the company. Linkby Pty Ltd is based in Australia in the state of New South Wales

8. Audit Information

The auditor's report on the accounts of Linkby Limited for the year ended 30 June 2026 was unqualified.

The auditor's report was signed by Statutory Auditor.

Page 3