Currently building back links by connect to directories, however, some require reciprocal links, providing HTML coding.
Could someone tell me exactly where in the theme.liquid section i need to place this code.
The ;'head' seems to be split between
basic page need
title and description
Where should i insert the code as i do not know HTML
A directory asking for reciprocal links is typically a sign that you don't want to be associated with it. It's a form of paid link which is against Googles guidlines.
Are you getting links from top quality and highly relevant directories. If not, they will probably be of little value to you.