2023-10-012024-09-302024-09-30false07367054900TELECOM LIMITED2025-06-2361900falseiso4217:GBPxbrli:pure073670542023-10-01073670542024-09-30073670542023-10-012024-09-30073670542022-10-01073670542023-09-30073670542022-10-012023-09-3007367054bus:SmallEntities2023-10-012024-09-3007367054bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3007367054bus:FullAccounts2023-10-012024-09-3007367054bus:PrivateLimitedCompanyLtd2023-10-012024-09-3007367054core:WithinOneYear2024-09-3007367054core:AfterOneYear2024-09-3007367054core:WithinOneYear2023-09-3007367054core:AfterOneYear2023-09-3007367054core:ShareCapital2024-09-3007367054core:SharePremium2024-09-3007367054core:RevaluationReserve2024-09-3007367054core:OtherReservesSubtotal2024-09-3007367054core:RetainedEarningsAccumulatedLosses2024-09-3007367054core:ShareCapital2023-09-3007367054core:SharePremium2023-09-3007367054core:RevaluationReserve2023-09-3007367054core:OtherReservesSubtotal2023-09-3007367054core:RetainedEarningsAccumulatedLosses2023-09-3007367054core:LandBuildings2024-09-3007367054core:PlantMachinery2024-09-3007367054core:Vehicles2024-09-3007367054core:FurnitureFittings2024-09-3007367054core:OfficeEquipment2024-09-3007367054core:NetGoodwill2024-09-3007367054core:IntangibleAssetsOtherThanGoodwill2024-09-3007367054core:ListedExchangeTraded2024-09-3007367054core:UnlistedNon-exchangeTraded2024-09-3007367054core:LandBuildings2023-09-3007367054core:PlantMachinery2023-09-3007367054core:Vehicles2023-09-3007367054core:FurnitureFittings2023-09-3007367054core:OfficeEquipment2023-09-3007367054core:NetGoodwill2023-09-3007367054core:IntangibleAssetsOtherThanGoodwill2023-09-3007367054core:ListedExchangeTraded2023-09-3007367054core:UnlistedNon-exchangeTraded2023-09-3007367054core:LandBuildings2023-10-012024-09-3007367054core:PlantMachinery2023-10-012024-09-3007367054core:Vehicles2023-10-012024-09-3007367054core:FurnitureFittings2023-10-012024-09-3007367054core:OfficeEquipment2023-10-012024-09-3007367054core:NetGoodwill2023-10-012024-09-3007367054core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3007367054core:ListedExchangeTraded2023-10-012024-09-3007367054core:UnlistedNon-exchangeTraded2023-10-012024-09-3007367054core:MoreThanFiveYears2023-10-012024-09-3007367054core:Non-currentFinancialInstruments2024-09-3007367054core:Non-currentFinancialInstruments2023-09-3007367054dpl:CostSales2023-10-012024-09-3007367054dpl:DistributionCosts2023-10-012024-09-3007367054core:LandBuildings2023-10-012024-09-3007367054core:PlantMachinery2023-10-012024-09-3007367054core:Vehicles2023-10-012024-09-3007367054core:FurnitureFittings2023-10-012024-09-3007367054core:OfficeEquipment2023-10-012024-09-3007367054dpl:AdministrativeExpenses2023-10-012024-09-3007367054core:NetGoodwill2023-10-012024-09-3007367054core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3007367054dpl:GroupUndertakings2023-10-012024-09-3007367054dpl:ParticipatingInterests2023-10-012024-09-3007367054dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3007367054core:ListedExchangeTraded2023-10-012024-09-3007367054dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3007367054core:UnlistedNon-exchangeTraded2023-10-012024-09-3007367054dpl:CostSales2022-10-012023-09-3007367054dpl:DistributionCosts2022-10-012023-09-3007367054core:LandBuildings2022-10-012023-09-3007367054core:PlantMachinery2022-10-012023-09-3007367054core:Vehicles2022-10-012023-09-3007367054core:FurnitureFittings2022-10-012023-09-3007367054core:OfficeEquipment2022-10-012023-09-3007367054dpl:AdministrativeExpenses2022-10-012023-09-3007367054core:NetGoodwill2022-10-012023-09-3007367054core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3007367054dpl:GroupUndertakings2022-10-012023-09-3007367054dpl:ParticipatingInterests2022-10-012023-09-3007367054dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3007367054core:ListedExchangeTraded2022-10-012023-09-3007367054dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3007367054core:UnlistedNon-exchangeTraded2022-10-012023-09-3007367054core:NetGoodwill2024-09-3007367054core:IntangibleAssetsOtherThanGoodwill2024-09-3007367054core:LandBuildings2024-09-3007367054core:PlantMachinery2024-09-3007367054core:Vehicles2024-09-3007367054core:FurnitureFittings2024-09-3007367054core:OfficeEquipment2024-09-3007367054core:AfterOneYear2024-09-3007367054core:WithinOneYear2024-09-3007367054core:ListedExchangeTraded2024-09-3007367054core:UnlistedNon-exchangeTraded2024-09-3007367054core:ShareCapital2024-09-3007367054core:SharePremium2024-09-3007367054core:RevaluationReserve2024-09-3007367054core:OtherReservesSubtotal2024-09-3007367054core:RetainedEarningsAccumulatedLosses2024-09-3007367054core:NetGoodwill2023-09-3007367054core:IntangibleAssetsOtherThanGoodwill2023-09-3007367054core:LandBuildings2023-09-3007367054core:PlantMachinery2023-09-3007367054core:Vehicles2023-09-3007367054core:FurnitureFittings2023-09-3007367054core:OfficeEquipment2023-09-3007367054core:AfterOneYear2023-09-3007367054core:WithinOneYear2023-09-3007367054core:ListedExchangeTraded2023-09-3007367054core:UnlistedNon-exchangeTraded2023-09-3007367054core:ShareCapital2023-09-3007367054core:SharePremium2023-09-3007367054core:RevaluationReserve2023-09-3007367054core:OtherReservesSubtotal2023-09-3007367054core:RetainedEarningsAccumulatedLosses2023-09-3007367054core:NetGoodwill2022-10-0107367054core:IntangibleAssetsOtherThanGoodwill2022-10-0107367054core:LandBuildings2022-10-0107367054core:PlantMachinery2022-10-0107367054core:Vehicles2022-10-0107367054core:FurnitureFittings2022-10-0107367054core:OfficeEquipment2022-10-0107367054core:AfterOneYear2022-10-0107367054core:WithinOneYear2022-10-0107367054core:ListedExchangeTraded2022-10-0107367054core:UnlistedNon-exchangeTraded2022-10-0107367054core:ShareCapital2022-10-0107367054core:SharePremium2022-10-0107367054core:RevaluationReserve2022-10-0107367054core:OtherReservesSubtotal2022-10-0107367054core:RetainedEarningsAccumulatedLosses2022-10-0107367054core:AfterOneYear2023-10-012024-09-3007367054core:WithinOneYear2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3007367054core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3007367054core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3007367054core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3007367054core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3007367054core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3007367054bus:Director12023-10-012024-09-3007367054bus:Director22023-10-012024-09-3007367054core:FurnitureFittingsToolsEquipment2023-09-3007367054core:FurnitureFittingsToolsEquipment2024-09-3007367054core:FurnitureFittingsToolsEquipment2023-10-012024-09-30

900TELECOM LIMITED

Registered Number
07367054
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

900TELECOM LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

GRANTHAM, Cheryl Julie
GRANTHAM, David

Registered Address

1 Gemini Court
42a Throwley Way
Sutton
SM1 4AF

Registered Number

07367054 (England and Wales)
900TELECOM LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0491,398
1,0491,398
Current assets
Stocks43,1502,250
Debtors133,075132,955
Cash at bank and on hand11162
136,236135,367
Creditors amounts falling due within one year5(738,908)(722,777)
Net current assets (liabilities)(602,672)(587,410)
Total assets less current liabilities(601,623)(586,012)
Creditors amounts falling due after one year6(14,885)(19,022)
Net assets(616,508)(605,034)
Capital and reserves
Called up share capital100100
Profit and loss account(616,608)(605,134)
Shareholders' funds(616,508)(605,034)
The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2025, and are signed on its behalf by:
GRANTHAM, David
Director
Registered Company No. 07367054
900TELECOM LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
In view of the company's insolvent balance sheet, the directors are aware of their responsibilities of trading whilst insolvent. The company directors will continue to support the company until such time as the balance sheet is solvent. The directors loan in place of £690,427 shall not be withdrawn until cash flow permits. The financial statements have been prepared on a going concern basis as the directors have pledged their continuing support for a minimum of 12 months from the date of issuing these statements.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Employee 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 October 2318,2111,44519,656
At 30 September 2418,2111,44519,656
Depreciation and impairment
At 01 October 2316,8961,36218,258
Charge for year32821349
At 30 September 2417,2241,38318,607
Net book value
At 30 September 24987621,049
At 30 September 231,315831,398
4.Stocks

2024

2023

££
Raw materials and consumables3,1502,250
Total3,1502,250
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts3,2545,499
Taxation and social security24,60622,387
Other creditors711,048694,891
Total738,908722,777
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,88519,022
Total14,88519,022