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Link Investments Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2025
Appleby Mall Limited
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 04512400
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 630,000 630,000
Investments 5 1 1
630,001 630,001
CURRENT ASSETS
Debtors 6 198,643 190,716
Cash at bank and in hand 814 2,188
199,457 192,904
Creditors: Amounts Falling Due Within One Year (337,017 ) (337,023 )
NET CURRENT ASSETS (LIABILITIES) (137,560 ) (144,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 492,441 485,882
Creditors: Amounts Falling Due After More Than One Year (79,876 ) (80,130 )
NET ASSETS 412,565 405,752
CAPITAL AND RESERVES
Called up share capital 8 140,000 140,000
Capital redemption reserve 60,000 60,000
Income Statement 212,565 205,752
SHAREHOLDERS' FUNDS 412,565 405,752
Page 1
Page 2
For the year ending 28 February 2025 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
K J McCall
Director
26 November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Link Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04512400 . The registered office is 86 Tettenhall Road, Wolverhampton, West Midlands, WV1 4TF.
The presentation currency of the financial statements is Pound Sterling (£) and are rounded to the nearest £1.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.3. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 March 2024 and 28 February 2025 630,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 859,090 859,090
Page 3
Page 4
5. Investments
Total
£
Cost or Valuation
As at 1 March 2024 1
As at 28 February 2025 1
Provision
As at 1 March 2024 -
As at 28 February 2025 -
Net Book Value
As at 28 February 2025 1
As at 1 March 2024 1
6. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by group undertakings 198,643 190,474
7. Secured Creditors
Of the creditors the following amounts are secured.
The mortgage is secured against the company's investment property by way of a legal charge.
2025 2024
£ £
Bank loans and overdrafts 81,346 82,816
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
140,000 Ordinary Shares of £ 1.00 each 140,000 140,000
9. Ultimate Controlling Party
No one shareholder has ultimate control.
Page 4