REGISTERED NUMBER: 11139360 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LINKS AND AVENUES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L M Welch

Ms J Welch

REGISTERED OFFICE:

37 Riverside House

River Lawn Road

Tonbridge

Kent

TN9 1EP

REGISTERED NUMBER:

11139360 (England and Wales)

ACCOUNTANTS:

Blue Swift Accountants Limited

37 Riverside House

River Lawn Road

Tonbridge

Kent

TN9 1EP

FIXED ASSETS

Tangible assets

4

12

420

Investment property

5

272,000

238,000

272,012

238,420

CURRENT ASSETS

Debtors

6

740

1,346

Cash at bank

864

319

1,604

1,665

CREDITORS

Amounts falling due within one year

7

87,386

87,733

NET CURRENT LIABILITIES

(85,782

)

(86,068

)

TOTAL ASSETS LESS CURRENT LIABILITIES

186,230

152,352

CREDITORS

Amounts falling due after more than one year

8

(149,104

)

(149,103

)

PROVISIONS FOR LIABILITIES

(7,464

)

(20,076

)

NET ASSETS/(LIABILITIES)

29,662

(16,827

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

29,660

(16,829

)

29,662

(16,827

)

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

Ms L M Welch - Director

1.	STATUTORY INFORMATION

Links And Avenues 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern and financial report

The Company's ability to continue as a going concern is dependent upon the continued support of the company's directors. The directors have no reason to believe that sufficient support will not be provided to allow the company to continue trading for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

1,236

DEPRECIATION

At 1 February 2025

816

Charge for year

408

At 31 January 2026

1,224

NET BOOK VALUE

At 31 January 2026

12

At 31 January 2025

420

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

238,000

Revaluations

34,000

At 31 January 2026

272,000

NET BOOK VALUE

At 31 January 2026

272,000

At 31 January 2025

238,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2019

4,201

Valuation in 2020

9,000

Valuation in 2022

27,000

Valuation in 2023

35,104

Valuation in 2024

(5,000

)

Valuation in 2025

10,000

Valuation in 2026

34,000

Cost

157,695

272,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

740

1,346

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

87,386

87,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

149,104

149,103

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

149,104

149,103

The bank loan is secured by legal charge over the Company's assets. Bank loans outstanding at the reporting date total £149,103 (2025 - £149,103).