IRIS Accounts Production v25.1.4.42 09831304 Board of Directors 1.1.24 31.12.24 31.12.24 true false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09831304 2023-12-31 09831304 2024-12-31 09831304 2024-01-01 2024-12-31 09831304 2022-12-31 09831304 2023-01-01 2023-12-31 09831304 2023-12-31 09831304 ns15:EnglandWales 2024-01-01 2024-12-31 09831304 ns14:PoundSterling 2024-01-01 2024-12-31 09831304 ns10:Director1 2024-01-01 2024-12-31 09831304 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09831304 ns10:SmallEntities 2024-01-01 2024-12-31 09831304 ns10:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 09831304 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 09831304 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09831304 ns10:FullAccounts 2024-01-01 2024-12-31 09831304 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 09831304 ns10:OrdinaryShareClass2 2024-01-01 2024-12-31 09831304 ns10:Director2 2024-01-01 2024-12-31 09831304 ns10:RegisteredOffice 2024-01-01 2024-12-31 09831304 ns5:CurrentFinancialInstruments 2024-12-31 09831304 ns5:CurrentFinancialInstruments 2023-12-31 09831304 ns5:ShareCapital 2024-12-31 09831304 ns5:ShareCapital 2023-12-31 09831304 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09831304 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 09831304 ns5:LandBuildings 2023-12-31 09831304 ns5:LandBuildings 2024-12-31 09831304 ns5:LandBuildings 2023-12-31 09831304 ns5:CostValuation 2023-12-31 09831304 ns5:Subsidiary1 2024-01-01 2024-12-31 09831304 1 ns5:Subsidiary1 2024-01-01 2024-12-31 09831304 ns5:Subsidiary1 2 2024-01-01 2024-12-31 09831304 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09831304 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 09831304 ns10:OrdinaryShareClass1 2024-12-31 09831304 ns10:OrdinaryShareClass2 2024-12-31

REGISTERED NUMBER: 09831304 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| PMS Communications Limited |

| PMS Communications Limited (Registered number: 09831304) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| PMS Communications Limited |

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | P D Timmings

| Mrs L M Timmings

| REGISTERED OFFICE: | Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| REGISTERED NUMBER: | 09831304 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| PMS Communications Limited (Registered number: 09831304) |

Balance Sheet

31 December 2024

| 2024 |  | 2023

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 190,740 |  | 190,740 |  |

Investments | 5 | 505,851 |  | 505,851 |  |

696,591 |  | 696,591 |  |

CURRENT ASSETS

Debtors | 6 | 100 |  | 100 |  |

Cash at bank | 39,221 |  | 7,175 |  |

39,321 |  | 7,275 |  |

CREDITORS

Amounts falling due within one year | 7 | (157,790 | ) | (221,819 | ) |

NET CURRENT LIABILITIES | (118,469 | ) | (214,544 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 578,122 |  | 482,047 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 578,022 |  | 481,947 |  |

SHAREHOLDERS' FUNDS | 578,122 |  | 482,047 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:

P D Timmings - Director

| PMS Communications Limited (Registered number: 09831304) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| PMS Communications Limited 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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

| Land and

| buildings

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 190,740 |  |

| NET BOOK VALUE

| At 31 December 2024 | 190,740 |  |

| At 31 December 2023 | 190,740 |  |

| PMS Communications Limited (Registered number: 09831304) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 505,851 |  |

| NET BOOK VALUE

| At 31 December 2024 | 505,851 |  |

| At 31 December 2023 | 505,851 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| PMS Networks Limited

| Registered office: United Kingdom

| Nature of business: Telecommunications consultancy

| %

| Class of shares: | holding |

| Ordinary Shares | 100.00 |

| Ordinary A Shares | 100.00 |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 100 |  | 100 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | - |  | 1,567 |  |

| Amounts owed to group undertakings | 130,194 |  | 214,894 |  |

| Taxation and social security | 26,482 |  | 5,244 |  |

| Other creditors | 1,114 |  | 114 |  |

157,790 |  | 221,819 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 90 | Ordinary A | £1 | 90 |  | 90 |  |

| 10 | Ordinary B | £1 | 10 |  | 10 |  |

100 |  | 100 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

PMS Communications Limited

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PMS Communications Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of PMS Communications Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PMS Communications Limited and state those matters that we have agreed to state to the Board of Directors of PMS Communications Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PMS Communications Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that PMS Communications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PMS Communications Limited. You consider that PMS Communications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of PMS Communications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

24 February 2025