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REGISTERED NUMBER: 05341099 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

COMMUNICATIONS ADVISORY SERVICE LIMITED

COMMUNICATIONS ADVISORY SERVICE LIMITED (REGISTERED NUMBER: 05341099)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COMMUNICATIONS ADVISORY SERVICE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: Mr S R White





SECRETARY: Mr A D Berry





REGISTERED OFFICE: Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE





REGISTERED NUMBER: 05341099 (England and Wales)





ACCOUNTANTS: Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

COMMUNICATIONS ADVISORY SERVICE LIMITED (REGISTERED NUMBER: 05341099)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,819 3,864
Investments 5 1 1
2,820 3,865

CURRENT ASSETS
Debtors 6 9,901 15,464
Cash at bank and in hand 72,719 43,805
82,620 59,269
CREDITORS
Amounts falling due within one year 7 4,501 6,346
NET CURRENT ASSETS 78,119 52,923
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,939

56,788

PROVISIONS FOR LIABILITIES 8 705 730
NET ASSETS 80,234 56,058

CAPITAL AND RESERVES
Called up share capital 4,000 4,000
Retained earnings 76,234 52,058
SHAREHOLDERS' FUNDS 80,234 56,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





Mr S R White - Director


COMMUNICATIONS ADVISORY SERVICE LIMITED (REGISTERED NUMBER: 05341099)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Communications Advisory Service Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of telecommunication systems consultancy services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website - Straight line over 3 years
Office equipment - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

COMMUNICATIONS ADVISORY SERVICE LIMITED (REGISTERED NUMBER: 05341099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


4. TANGIBLE FIXED ASSETS
Office Computer
Website equipment equipment Totals
£    £    £    £   
COST
At 1 June 2022
and 31 May 2023 7,159 599 13,573 21,331
DEPRECIATION
At 1 June 2022 7,159 506 9,802 17,467
Charge for year - 31 1,014 1,045
At 31 May 2023 7,159 537 10,816 18,512
NET BOOK VALUE
At 31 May 2023 - 62 2,757 2,819
At 31 May 2022 - 93 3,771 3,864

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2022
and 31 May 2023 1
NET BOOK VALUE
At 31 May 2023 1
At 31 May 2022 1

During the year the company sold a 10% interest in its subsidiary undertaking.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings - 9,645
Other debtors 318 318
Corporation Tax 2,267 2,267
Prepayments and accrued income 7,316 3,234
9,901 15,464

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,215 15
Corporation Tax 1,240 -
VAT 548 444
Other creditors 748 847
Directors' current accounts 750 750
Accruals and deferred income - 4,290
4,501 6,346

COMMUNICATIONS ADVISORY SERVICE LIMITED (REGISTERED NUMBER: 05341099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 705 730

Deferred
tax
£   
Balance at 1 June 2022 730
Provided during year (25 )
Balance at 31 May 2023 705