IRIS Accounts Production v24.1.4.33 03427048 director 1.10.23 31.7.24 31.7.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh034270482023-09-30034270482024-07-31034270482023-10-012024-07-31034270482022-09-30034270482022-10-012023-09-30034270482023-09-3003427048ns15:EnglandWales2023-10-012024-07-3103427048ns14:PoundSterling2023-10-012024-07-3103427048ns10:Director12023-10-012024-07-3103427048ns10:PrivateLimitedCompanyLtd2023-10-012024-07-3103427048ns10:SmallEntities2023-10-012024-07-3103427048ns10:AuditExempt-NoAccountantsReport2023-10-012024-07-3103427048ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-07-3103427048ns10:SmallCompaniesRegimeForAccounts2023-10-012024-07-3103427048ns10:FullAccounts2023-10-012024-07-3103427048ns10:CompanySecretary12023-10-012024-07-3103427048ns10:RegisteredOffice2023-10-012024-07-3103427048ns5:CurrentFinancialInstruments2024-07-3103427048ns5:CurrentFinancialInstruments2023-09-3003427048ns5:ShareCapital2024-07-3103427048ns5:ShareCapital2023-09-3003427048ns5:RetainedEarningsAccumulatedLosses2024-07-3103427048ns5:RetainedEarningsAccumulatedLosses2023-09-3003427048ns5:PlantMachinery2023-10-012024-07-3103427048ns5:PlantMachinery2023-09-3003427048ns5:PlantMachinery2024-07-3103427048ns5:PlantMachinery2023-09-3003427048ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-07-3103427048ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-30
REGISTERED NUMBER: 03427048 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024

FOR

P.S.C. COMTECH LIMITED

P.S.C. COMTECH LIMITED (REGISTERED NUMBER: 03427048)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.S.C. COMTECH LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024







DIRECTOR: P S Cordell





SECRETARY: Ms L Ford





REGISTERED OFFICE: 2 Kinderscout
Hemel Hempstead
Hertfordshire
HP3 8HW





REGISTERED NUMBER: 03427048 (England and Wales)





ACCOUNTANTS: Barker Wilkinson Limited
19-21 Middle Row
Stevenage
Hertfordshire
SG1 3AW

P.S.C. COMTECH LIMITED (REGISTERED NUMBER: 03427048)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 86

CURRENT ASSETS
Debtors 5 - 379
Cash at bank - 43,693
- 44,072
CREDITORS
Amounts falling due within one year 6 1,316 44,431
NET CURRENT LIABILITIES (1,316 ) (359 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,316

)

(273

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,416 ) (373 )
SHAREHOLDERS' FUNDS (1,316 ) (273 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 August 2024 and were signed by:





P S Cordell - Director


P.S.C. COMTECH LIMITED (REGISTERED NUMBER: 03427048)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024

1. STATUTORY INFORMATION

P.S.C. Comtech 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.

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.

Significant judgements and estimates
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

Financial instruments
The director considers all financial instruments to be basic financial instruments in accordance with section 11 of FRS102. All basic financial instruments including trade and other debtors, cash and cash equivalents, and trade and other creditors, are initially recognised at transaction price and thereafter stated at amortised cost.

Taxation
Taxation for the period comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

P.S.C. COMTECH LIMITED (REGISTERED NUMBER: 03427048)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2023 3,939
Disposals (3,939 )
At 31 July 2024 -
DEPRECIATION
At 1 October 2023 3,853
Eliminated on disposal (3,853 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 30 September 2023 86

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax - 104
Prepayments - 275
- 379

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - (1 )
Directors' current accounts 1,316 43,742
Accrued expenses - 690
1,316 44,431