Linkroad Investments Ltd - Limited company accounts 11.4

REGISTERED NUMBER: SC443647 (Scotland)

Report of the Director and

Unaudited Financial Statements

for the Period 26 February 2013 to 28 February 2014

for

Linkroad Investments Ltd

Page

Company Information

1

Report of the Director

2

Profit and Loss Account

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Neill Allan

REGISTERED OFFICE:

41 Duke Street

Edinburgh

EH6 8HH

REGISTERED NUMBER:

SC443647 (Scotland)

The director presents his report with the financial statements of the company for the period 26 February 2013 to

28 February 2014.

INCORPORATION

The company was incorporated on 26 February 2013 .

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of providing marketing services.

DIRECTOR

Neill Allan was appointed as a director on 26 February 2013 and held office during the whole of the period from then to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with

applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director

has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting

Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve

the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and

of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the

company's transactions and disclose with reasonable accuracy at any time the financial position of the company and

enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for

safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud

and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating

to small companies.

ON BEHALF OF THE BOARD:

Neill Allan - Director

20 November 2014

TURNOVER

1,418,073

Cost of sales

1,392,316

GROSS PROFIT

25,757

Administrative expenses

21,729

OPERATING PROFIT and

PROFIT ON ORDINARY ACTIVITIES BEFORE TAXATION

2

4,028

Tax on profit on ordinary activities

3

806

PROFIT FOR THE FINANCIAL PERIOD

3,222

CURRENT ASSETS

Debtors

4

112,170

Cash at bank

1,629

113,799

CREDITORS

Amounts falling due within one year

5

17,873

NET CURRENT ASSETS

95,926

TOTAL ASSETS LESS CURRENT LIABILITIES

95,926

CREDITORS

Amounts falling due after more than one year

6

92,589

NET ASSETS

3,337

CAPITAL AND RESERVES

Called up share capital

7

115

Profit and loss account

8

3,222

SHAREHOLDERS' FUNDS

3,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2014.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the director on 20 November 2014 and were signed by:

Neill Allan - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balance

sheet date. Transactions in foreign currencies are translated into euro at the rate of exchange ruling at the date of

transaction. Exchange differences are taken into account in arriving at the operating result.

2.	OPERATING PROFIT

The operating profit is stated after charging:

€

Foreign exchange differences

481

Director's remuneration and other benefits etc

-

3.

TAXATION

Analysis of the tax charge

The tax charge on the profit on ordinary activities for the period was as follows:

€

Current tax:

UK corporation tax

806

Tax on profit on ordinary activities

806

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

€

Trade debtors

97,462

Called up share capital not paid

115

Prepayments

14,593

112,170

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

€

Trade creditors

11,913

Tax

806

Advance received

4,546

Accrued expenses

608

17,873

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

€

Other creditors

92,589

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

€

100

ORDINARY

£1

115

100 ORDINARY shares of £1 were issued during the period for cash of £ 100 .

8.

RESERVES

Profit

and loss

account

€

Profit for the period

3,222

At 28 February 2014

3,222