Company Registration No. 9465751 (England and Wales)
World Links Ltd
Unaudited accounts
for the year ended 31 March 2026
World Links Ltd
Company Information
for the year ended 31 March 2026
Company Number
9465751 (England and Wales)
Registered Office
124 City Road
London
EC1V 2NX
Accountants
Fortune UK Accountants Ltd
4a Nelson Road
London
GB
SE10 9JB
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
World Links Ltd
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
World Links Ltd for the year ended
31 March 2026 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Fortune UK Accountants Ltd
Chartered Certified Accountants
4a Nelson Road
London
GB
SE10 9JB
19 October 2026
World Links Ltd
Statement of financial position
as at 31 March 2026
Inventories
160,620
160,620
Cash at bank and in hand
842
297
Creditors: amounts falling due within one year
(96,277)
(91,517)
Net current assets
75,636
79,852
Total assets less current liabilities
76,615
81,046
Creditors: amounts falling due after more than one year
(552,495)
(555,740)
Net liabilities
(475,880)
(474,694)
Called up share capital
1
1
Profit and loss account
(475,881)
(474,695)
Shareholders' funds
(475,880)
(474,694)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 October 2026 and were signed on its behalf by
Kun Gao
Director
Company Registration No. 9465751
World Links Ltd
Notes to the Accounts
for the year ended 31 March 2026
World Links Ltd is a private company, limited by shares, registered in England and Wales, registration number 9465751. The registered office is 124 City Road , London , EC1V 2NX .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18% Reducing Balance
4
Intangible fixed assets
Other
World Links Ltd
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Computer equipment
Finished goods
160,620
160,620
The stock has been reinstated by GBP15,1889 which has been previously expensed in the tax year of 2016 & 2017 & 2019. Therefore the Prior year Profit and Loss Account brought forward has been adjusted accordingly.
Amounts falling due within one year
Other debtors
10,450
10,450
8
Creditors: amounts falling due within one year
2026
2025
Loans from directors
95,437
90,557
World Links Ltd
Notes to the Accounts
for the year ended 31 March 2026
9
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
541,500
541,500
Other creditors are made of Director's investment funds
Director's loan account
19/05/2015 Unsecured Director's Loan £10,000.00 12/01/2017 Unsecured Director's Loan £10,000.00
22/05/2015 Unsecured Director's Loan £10,000.00 19/01/2017 Unsecured Director's Loan £20,000.00
24/05/2015 Unsecured Director's Loan £10,000.00 07/03/2017 Unsecured Director's Loan £10,000.00
25/05/2015 Unsecured Director's Loan £10,000.00 22/08/2017 Unsecured Director's Loan £9,500.00
26/05/2015 Unsecured Director's Loan £10,000.00 21/09/2017 Unsecured Director's Loan £4,000.00
27/05/2015 Unsecured Director's Loan £10,000.00 10/10/2017 Unsecured Director's Loan £6,000.00
28/05/2015 Unsecured Director's Loan £10,000.00 03/04/2017 Unsecured Director's Loan £5,000.00
29/05/2015 Unsecured Director's Loan £10,000.00 04/04/2018 Unsecured Director's Loan £2,000.00
31/05/2015 Unsecured Director's Loan £10,000.00 09/04/2018 Unsecured Director's Loan £9,000.00
01/06/2015 Unsecured Director's Loan £10,000.00 05/31/2018 Unsecured Director's Loan £2,000.00
02/06/2015 Unsecured Director's Loan £10,000.00 28/06/2018 Unsecured Director's Loan £2,000.00
08/06/2015 Unsecured Director's Loan £10,000.00 31/07/2018 Unsecured Director's Loan £2,000.00
10/06/2015 Unsecured Director's Loan £10,000.00 26/09/2018 Unsecured Director's Loan £6,000.00
11/06/2015 Unsecured Director's Loan £10,000.00 01/10/2018 Unsecured Director's Loan £6,000.00
12/06/2015 Unsecured Director's Loan £10,000.00 12/11/2018 Unsecured Director's Loan £6,000.00
14/06/2015 Unsecured Director's Loan £10,000.00 31/01/2019 Unsecured Director's Loan £3,000.00
16/06/2015 Unsecured Director's Loan £10,000.00 01/03/2019 Unsecured Director's Loan £10,000.00
17/06/2015 Unsecured Director's Loan £10,000.00 11/03/2019 Unsecured Director's Loan £10,000.00
18/06/2015 Unsecured Director's Loan £10,000.00 30/07/2019 Unsecured Director's Loan £8,000.00
19/06/2015 Unsecured Director's Loan £10,000.00 29/12/2019 Unsecured Director's Loan £6,000.00
12/01/2016 Unsecured Director's Loan £10,000.00 18/03/2020 Unsecured Director's Loan £10,000.00
11/01/2016 Unsecured Director's Loan £10,000.00 19/03/2020 Unsecured Director's Loan £10,000.00
31/03/2016 Unsecured Director's Loan £10,000.00 20/03/2020 Unsecured Director's Loan £10,000.00
01/04/2016 Unsecured Director's Loan £10,000.00 21/03/2020 Unsecured Director's Loan £10,000.00
02/04/2016 Unsecured Director's Loan £10,000.00 22/03/2020 Unsecured Director's Loan £10,000.00
03/04/2016 Unsecured Director's Loan £10,000.00 23/03/2020 Unsecured Director's Loan £10,000.00
05/04/2016 Unsecured Director's Loan £10,000.00 24/03/2020 Unsecured Director's Loan £10,000.00
06/04/2016 Unsecured Director's Loan £10,000.00 TOTAL £541,500.00
07/04/2016 Unsecured Director's Loan £10,000.00
21/11/2016 Unsecured Director's Loan £10,000.00
01/12/2016 Unsecured Director's Loan £20,000.00
04/01/2017 Unsecured Director's Loan £15,000.00
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
11
Average number of employees
During the year the average number of employees was 0 (2025: 0).