LINKEDUP COMMUNICATIONS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08265416

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		534		1,173

			534		1,173
CURRENT ASSETS
Debtors	5	11,429		13,599
Cash at bank and in hand		20,425		15,207

		31,854		28,806
Creditors: Amounts Falling Due Within One Year	6	(22,145 )		(22,013 )

NET CURRENT ASSETS (LIABILITIES)			9,709		6,793

TOTAL ASSETS LESS CURRENT LIABILITIES			10,243		7,966

NET ASSETS			10,243		7,966

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			10,242		7,965

SHAREHOLDERS' FUNDS			10,243		7,966

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LINKEDUP COMMUNICATIONS LIMITED

Balance Sheet (continued)

As At 31 March 2026

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 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 D K Burgess

Director

11 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

LINKEDUP COMMUNICATIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08265416 . The registered office is 62 Hud Hey Road, Haslingden, Rossendale, Rossendale, BB4 5JH.

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. Significant judgements and estimations

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

The Company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the Company's activities.

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:

Plant & Machinery	33% Straight line
Fixtures & Fittings	25% Straight line
Computer Equipment	33% Straight line

2.5. Taxation

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

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.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income.

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LINKEDUP COMMUNICATIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

2.8.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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LINKEDUP COMMUNICATIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,218	3,490	4,708

As at 31 March 2026	1,218	3,490	4,708

Depreciation
As at 1 April 2025	1,173	2,362	3,535
Provided during the period	44	595	639

As at 31 March 2026	1,217	2,957	4,174

Net Book Value
As at 31 March 2026	1	533	534

As at 1 April 2025	45	1,128	1,173

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,445	13,206
Prepayments and accrued income	409	393
Director's loan account	4,575	-

	11,429	13,599

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	481	938
Corporation tax	9,626	12,914
VAT	4,484	4,358
Other creditors	5,580	1,750
Accruals and deferred income	1,974	1,880
Director's loan account	-	173

	22,145	22,013

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LINKEDUP COMMUNICATIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

At 31 March 2026, the amount due from a director was £4,575. This represents an overdrawn director's loan account.The balance was unsecured and repayable within nine months of the year end. No interest was charged on the balance during the year.

9. Related Party Transactions

Directors' remuneration

The director is remunerated by the company. The director who is also the shareholder receives dividends as part of his remuneration package. The director considers that his remuneration meets the criteria of being under normal market conditions.

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