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REGISTERED NUMBER: 09764987 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD

PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 89,577 157,051

CURRENT ASSETS
Stocks 198,085 -
Debtors 5 70,935 313,842
Cash at bank and in hand 527,589 90,956
796,609 404,798
CREDITORS
Amounts falling due within one year 6 281,794 153,473
NET CURRENT ASSETS 514,815 251,325
TOTAL ASSETS LESS CURRENT
LIABILITIES

604,392

408,376

CREDITORS
Amounts falling due after more than one
year

7

(36,168

)

(80,401

)

PROVISIONS FOR LIABILITIES (22,394 ) (39,263 )
NET ASSETS 545,830 288,712

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 545,828 288,710
SHAREHOLDERS' FUNDS 545,830 288,712

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

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

The directors acknowledge their 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.

PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

BALANCE SHEET - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 5 May 2025 and were signed on its behalf by:




Mr D Greenwood - Director



Miss M Clark - Director


PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Professional Communications Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09764987

Registered office: 108 Wype Road
Eastrea
Peterborough
Cambridgeshire
PE7 2AZ

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 the invoiced value of goods and services supplied, stated net of 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant & equipment - 20% on reducing balance
Office & computer equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Office &
Plant & computer Motor
equipment equipment vehicles Totals
£    £    £    £   
COST
At 1 October 2023 29,538 5,700 163,674 198,912
Additions 745 - - 745
Disposals - - (47,854 ) (47,854 )
At 30 September 2024 30,283 5,700 115,820 151,803
DEPRECIATION
At 1 October 2023 17,978 1,604 22,279 41,861
Charge for year 2,347 614 34,520 37,481
Eliminated on disposal - - (17,116 ) (17,116 )
At 30 September 2024 20,325 2,218 39,683 62,226
NET BOOK VALUE
At 30 September 2024 9,958 3,482 76,137 89,577
At 30 September 2023 11,560 4,096 141,395 157,051

PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023 137,862
Disposals (47,854 )
Transfer to ownership (15,500 )
At 30 September 2024 74,508
DEPRECIATION
At 1 October 2023 22,278
Charge for year 28,067
Eliminated on disposal (17,116 )
Transfer to ownership (10,698 )
At 30 September 2024 22,531
NET BOOK VALUE
At 30 September 2024 51,977
At 30 September 2023 115,584

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63,420 285,681
Other debtors 7,515 28,161
70,935 313,842

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,071 22,701
Trade creditors 94,939 20,303
Taxation and social security 168,079 103,950
Other creditors 7,705 6,519
281,794 153,473

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 36,168 80,401

PROFESSIONAL COMMUNICATIONS SOLUTIONS
LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. TRANSACTIONS WITH DIRECTORS

Included in other creditors is the directors current account with the company amounting to £5,820 (2023 - £5,120).

Dividends were paid to the directors in the year amounting to £74,540 (2023 - £85,540).