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REGISTERED NUMBER: 04305648 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

A - COMM LTD

A - COMM LTD (REGISTERED NUMBER: 04305648)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

A - COMM LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: R P Williams





SECRETARY:





REGISTERED OFFICE: Tyddyn
Penmynydd
Llanfairpwll
Anglesey
LL61 5BX





REGISTERED NUMBER: 04305648 (England and Wales)





ACCOUNTANTS: R. Lunt Roberts & Co.
75A High Street
Bangor
Gwynedd
LL57 1NR

A - COMM LTD (REGISTERED NUMBER: 04305648)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 511,105 580,344

CURRENT ASSETS
Debtors 5 24,046 51,280

CREDITORS
Amounts falling due within one year 6 37,443 279,484
NET CURRENT LIABILITIES (13,397 ) (228,204 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

497,708

352,140

CREDITORS
Amounts falling due after more than one
year

7

286,429

154,806
NET ASSETS 211,279 197,334

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 10 211,079 197,134
SHAREHOLDERS' FUNDS 211,279 197,334

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 19 September 2024 and were signed by:



R G Williams - Director


A - COMM LTD (REGISTERED NUMBER: 04305648)

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

1. STATUTORY INFORMATION

A - Comm Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 10% on reducing balance
Motor vehicles - 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

A - COMM LTD (REGISTERED NUMBER: 04305648)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 1,026,653 167,506 - 1,194,159
Additions 616 - 688 1,304
Disposals (3,354 ) - - (3,354 )
At 31 December 2023 1,023,915 167,506 688 1,192,109
DEPRECIATION
At 1 January 2023 540,598 73,217 - 613,815
Charge for year 48,331 18,858 - 67,189
At 31 December 2023 588,929 92,075 - 681,004
NET BOOK VALUE
At 31 December 2023 434,986 75,431 688 511,105
At 31 December 2022 486,055 94,289 - 580,344

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 23,296 33,119
Corporation Tax Debtor - 9,539
VAT - 7,872
Prepayments 750 750
24,046 51,280

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts (see note 8) 6,537 20,328
Trade creditors 21,711 17,822
Tax 69 -
VAT 702 -
Directors' current accounts 8,424 241,334
37,443 279,484

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other loans (see note 8) 279,762 145,112
Hire purchase contracts 6,667 9,694
286,429 154,806

A - COMM LTD (REGISTERED NUMBER: 04305648)

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

8. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 6,537 20,328

Amounts falling due between one and two years:
Lloyds CIBL Loan Account 102,640 145,112
Loan ( Mr & Mrs R G Williams) 98,000 -
Loan (Mr R G Williams ) 79,122 -
279,762 145,112

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary Class A 1 100 100
100 Ordinary Class B 1 100 100
200 200

10. RESERVES
Retained
earnings
£   

At 1 January 2023 197,134
Profit for the year 37,945
Dividends (24,000 )
At 31 December 2023 211,079

A - COMM LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
A - COMM LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






R. Lunt Roberts & Co.
75A High Street
Bangor
Gwynedd
LL57 1NR


19 September 2024