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REGISTERED NUMBER: 09084239 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Comms8 Ltd.

Comms8 Ltd. (Registered number: 09084239)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Comms8 Ltd.

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Ms S W C Chan





REGISTERED OFFICE: Unit 4.4 Islington Studio
Marlborough Road
London
London
N19 4NF





REGISTERED NUMBER: 09084239 (England and Wales)





ACCOUNTANTS: ACL & Co
Chartered Certified Accountants
The Coach House
1 Howard Road
Reigate
RH2 7JE

Comms8 Ltd. (Registered number: 09084239)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,142 -
Tangible assets 5 6,714 7,415
9,856 7,415

CURRENT ASSETS
Debtors 6 607,005 95,420
Cash at bank 22,270 232,544
629,275 327,964
CREDITORS
Amounts falling due within one year 7 656,170 348,853
NET CURRENT LIABILITIES (26,895 ) (20,889 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,039

)

(13,474

)

CREDITORS
Amounts falling due after more than
one year

8

17,500

27,500
NET LIABILITIES (34,539 ) (40,974 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (34,639 ) (41,074 )
(34,539 ) (40,974 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Comms8 Ltd. (Registered number: 09084239)

Balance Sheet - continued
30 April 2024


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 13 December 2024 and were signed by:





Ms S W C Chan - Director


Comms8 Ltd. (Registered number: 09084239)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Comms8 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

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 etc - 25% on cost

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 4 (2023 - 3 ) .

Comms8 Ltd. (Registered number: 09084239)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 3,927
At 30 April 2024 3,927
AMORTISATION
Charge for year 785
At 30 April 2024 785
NET BOOK VALUE
At 30 April 2024 3,142

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 13,091
Additions 2,832
At 30 April 2024 15,923
DEPRECIATION
At 1 May 2023 5,676
Charge for year 3,533
At 30 April 2024 9,209
NET BOOK VALUE
At 30 April 2024 6,714
At 30 April 2023 7,415

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 594,402 77,460
Other debtors 8,659 9,159
VAT - 8,049
Prepayments 3,944 752
607,005 95,420

Comms8 Ltd. (Registered number: 09084239)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other loans 10,000 10,000
Trade creditors 37,892 38,839
Amounts owed to group undertakings 105,238 218,952
Social security and other taxes - 349
VAT 3,672 -
Other creditors 9,117 357
Directors' current accounts 78,999 79,034
Accrued expenses 411,252 1,322
656,170 348,853

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Other loans - 1-4 years 17,500 27,500