Oxlink Limited

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

1. General Information

Oxlink Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03092332 . The registered office is 20-22 Wenlock Road, London, England, N1 7GU.

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.

The figures presented for the current and prior periods are not entirely comparable due to a change in the company’s

financial year-end. The current reporting period covers the 16 months from 1 January 2025 to 30 April 2026,

whereas the comparative figures relate to the 12-month period from 1 January 2025 to 31 December 2025.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Computer Equipment

25% Straight Line

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Oxlink Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 April 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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 period was: 5 (2024: 7)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	10,918
Additions	540
Disposals	(3,057 )

As at 30 April 2026	8,401

Depreciation
As at 1 January 2025	6,200
Provided during the period	2,692
Disposals	(3,057 )

As at 30 April 2026	5,835

Net Book Value
As at 30 April 2026	2,566

As at 1 January 2025	4,718

5. Debtors

	30 April 2026	31 December 2024
	£	£
Due within one year
Trade debtors	68,356	258,673
Prepayments and accrued income	9,253	10,250
Other debtors	5,290	5,290
Amounts owed by group undertakings	37,499	373

	120,398	274,586

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Oxlink Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 April 2026

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	31 December 2024
	£	£
Trade creditors	13,336	20,909
Bank loans and overdrafts	-	5,223
Corporation tax	12,332	-
Other taxes and social security	4,653	6,937
VAT	34,069	51,564
Other creditors (2)	276	1,347
Accruals and deferred income	25,114	142,193
Amounts owed to group undertakings	73,203	10,758
Amounts owed to parent undertaking	-	89,334

	162,983	328,265

7. Share Capital

	30 April 2026	31 December 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Wilsoncooke Holdings Limited

Wilsoncooke Holdings owns 100% of the issued shares of Oxlink Limited

At the Balance Sheet date, Wilsoncooke Holdings Limited owes an amount of £37,499.43 to Oxlink Limited.

Wilson and Cooke Marketing Limited

Oxlink Limited and Wilson and Cooke Marketing Limited are both owned by Wilson Cooke Holdings.

At the Balance Sheet date, Oxlink Limited owes an amount of £64,516.15 to Wilson Coooke Limited.

Gain Line Operational Optimisers Limited

Gain Line Operational Optimisers Limited is also owned by Wilson Cooke Holdings Limited.

At the Balance Sheet date, Oxlink Limited owes an amount of £8,686.85 to Gain Line Operational Optimisers Limited.

9. Ultimate Controlling Party

The company's ultimate controlling party is Wilsoncooke Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.

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		30 April 2026		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,566		4,718

			2,566		4,718
CURRENT ASSETS
Debtors	5	120,398		274,586
Cash at bank and in hand		40,537		186

		160,935		274,772
Creditors: Amounts Falling Due Within One Year	6	(162,983 )		(328,265 )

NET CURRENT ASSETS (LIABILITIES)			(2,048 )		(53,493 )

TOTAL ASSETS LESS CURRENT LIABILITIES			518		(48,775 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(642 )		(1,180 )

NET LIABILITIES			(124 )		(49,955 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(125 )		(49,956 )

SHAREHOLDERS' FUNDS			(124)		(49,955)