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Company registration number: 08235277
WA Communications Ltd
Unaudited filleted abridged financial statements
31 December 2024
WA Communications Ltd
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
WA Communications Ltd
Directors and other information

| Directors | Dominic James Church
|  | Ian Peter Targett
|  | Marc Woolfson
| Company number | 08235277
| Registered office | PO Box 6TH Floor
|  | Artillery House, Artillery Row
|  | London
|  | England
|  | SW1P 1RT
| Business address | PO Box 6TH Floor
|  | Artillery House, Artillery Row
|  | London
|  | England
|  | SW1P 1RT
| Accountants | Doshi Accountants Ltd
|  | 6th Floor AMP House
|  | Dingwall Road
|  | Croydon
|  | CR0 2LX

WA Communications Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of WA Communications Ltd
Year ended 31 December 2024
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2024 which comprise the abridged statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. 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 from information and explanations supplied to us.
Doshi Accountants Ltd
6th Floor AMP House
Dingwall Road
Croydon
CR0 2LX
29 August 2025
WA Communications Ltd
Abridged statement of financial position
31 December 2024

|  |  | 2024 |  |  |  | 2023 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 165,017 |  |  |  | 168,888 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 165,017 |  |  |  | 168,888
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,289 |  |  |  | 1,829 |  |
Debtors |  |  | 2,266,320 |  |  |  | 1,710,728 |  |
Cash at bank and in hand |  |  | 2,465,223 |  |  |  | 1,577,298 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 4,732,832 |  |  |  | 3,289,855 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 2,636,953) |  |  |  | ( 1,551,697) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 2,095,879 |  |  |  | 1,738,158
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,260,896 |  |  |  | 1,907,046
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | - |  |  |  | ( 50,572)
Provisions for liabilities |  |  |  |  | ( 22,365) |  |  |  | ( 12,405)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 2,238,531 |  |  |  | 1,844,069
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 225 |  |  |  | 225
Other reserves |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 2,238,305 |  |  |  | 1,843,843
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 2,238,531 |  |  |  | 1,844,069
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 29 August 2025 , and are signed on behalf of the board by:
Dominic James Church
Director
Company registration number: 08235277
WA Communications Ltd
Statement of changes in equity
Year ended 31 December 2024

|  | Called up share capital |  | Capital redemption reserve |  | Profit and loss account | Total |  |  |
|  | £ |  | £ |  | £ | £ |  |  |
At 1 January 2023 |  | 100 |  | 1 |  | 2,468,235 | 2,468,336 |  |  |
Profit/(loss) for the year |  |  |  |  |  | ( 159,392) | ( 159,392) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | - |  | ( 159,392) | ( 159,392) |  |  |
Issue of shares |  | 125 |  |  |  |  | 125 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 465,000) | ( 465,000) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | 125 |  | - |  | ( 465,000) | ( 464,875) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 31 December 2023 and 1 January 2024 |  | 225 |  | 1 |  | 1,843,843 | 1,844,069 |  |  |
Profit/(loss) for the year |  |  |  |  |  | 879,462 | 879,462 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | - |  | 879,462 | 879,462 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 485,000) | ( 485,000) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | - |  | - |  | ( 485,000) | ( 485,000) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 31 December 2024 |  | 225 |  | 1 |  | 2,238,305 | 2,238,531 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |

WA Communications Ltd
Notes to the financial statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is PO Box 6TH Floor, Artillery House, Artillery Row, London, England, SW1P 1RT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered,net of discounts and Value Added Tax.As a strategic communications agency, WA Communications uses the percentage of completionmethod to recognise revenue.Under the percentage of completion method, revenue is recognised based on the progress of theproject or service delivery over time. This method requires WA Communications to estimate thepercentage of completion of the project or service at any given point in time. The revenue recognized isthe proportionate amount of the total revenue that corresponds to the percentage of the project orservice that has been completed.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Straight line over the term of the lease |
| Long leasehold property | - | Straight line over the term of the lease |
| Computer equipment | - | 33.33 % | straight line
| Fittings fixtures and equipment | - | 20 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Staff costs
The average number of persons employed by the company during the year amounted to 55 (2023: 53 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2024 | 2023
|  |  | £ | £
| Wages and salaries |  | 4,669,704 | 3,860,395
| Social security costs |  | 490,737 | 378,469
| Other pension costs |  | 223,393 | 199,404
|  |  | _______ | _______
|  |  | 5,383,834 | 4,438,268
|  |  | _______ | _______

5. Intangible assets

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 January 2024 and 31 December 2024 | 600,000 |  |  |  |  |
|  | _______ |  |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 January 2024 and 31 December 2024 | 600,000 |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2024 | - |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 December 2023 | - |  |  |  |  |
|  | _______ |  |  |  |  |

6. Tangible assets
£
Cost
At 1 January 2024 510,788
Additions 65,260
Disposals ( 21,552 )
_______ |
At 31 December 2024 554,496
_______ |
Depreciation
At 1 January 2024 341,900
Charge for the year 69,131
Disposals ( 21,552 )
_______ |
At 31 December 2024 389,479
_______ |
Carrying amount
At 31 December 2024 165,017
_______ |
At 31 December 2023 168,888
_______ |
7. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Dominic James Church | ( 3,384) | - | ( 2,179) | ( 5,563) |  |
|  | _______ | _______ | _______ | _______ |  |
2023 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Dominic James Church | ( 7,428) | 4,044 | - | ( 3,384) |  |
|  | _______ | _______ | _______ | _______ |  |