Link Europa Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09408404

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	689,515		689,524
Cash at bank and in hand		19,430		19,300

		708,945		708,824
Creditors: Amounts Falling Due Within One Year	6	(965,824 )		(859,679 )

NET CURRENT ASSETS (LIABILITIES)			(256,879 )		(150,855 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(256,879 )		(150,855 )

Creditors: Amounts Falling Due After More Than One Year	7		(4,988 )		(116,614 )

NET LIABILITIES			(261,867 )		(267,469 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(261,869 )		(267,471 )

SHAREHOLDERS' FUNDS			(261,867)		(267,469)

Page 1

Page 2

Link Europa Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Y Yang

Director

15/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Link Europa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09408404 . The registered office is 4 Brassie Wood, Chelmsford, England, CM3 3FQ.

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. 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:

Plant & Machinery	20%SLM
Motor Vehicles	25% SLM
Computer Equipment	33.33% SLM

2.3. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	25,470	23,700	7,862	57,032

As at 31 January 2026	25,470	23,700	7,862	57,032

Depreciation
As at 1 February 2025	25,470	23,700	7,862	57,032

As at 31 January 2026	25,470	23,700	7,862	57,032

Net Book Value
As at 31 January 2026	-	-	-	-

As at 1 February 2025	-	-	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	28,366	28,397
Other debtors	298,601	298,601
VAT	362,548	362,526

	689,515	689,524

Page 3

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Link Europa Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	215,604	217,662
Bank loans and overdrafts	136,097	199,885
Other FA Creditors	8,760	8,760
Other creditors 2	278,810	176,934
Accruals and deferred income	2,000	2,000
Director's loan account	324,553	254,438

	965,824	859,679

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors (Loan)	4,988	116,614

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2