JS Comms Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of JS Comms Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JS Comms Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the director of JS Comms Limited , as a body, in accordance with the terms of our engagement letter dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of JS Comms Limited and state those matters that we have agreed to state to the director of JS Comms Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JS Comms Limited and its director, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit of the accounts of JS Comms 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 financial statements.

ERC Accountants and Business Advisers Limited

24 September 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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JS Comms Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 09875005

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,043		2,028

			3,043		2,028
CURRENT ASSETS
Stocks	5	2,000		2,000
Debtors	6	15,144		34,310
Cash at bank and in hand		-		8,113

		17,144		44,423
Creditors: Amounts Falling Due Within One Year	7	(30,870 )		(58,906 )

NET CURRENT ASSETS (LIABILITIES)			(13,726 )		(14,483 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,683 )		(12,455 )

Creditors: Amounts Falling Due After More Than One Year	8		(18,616 )		(21,367 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(578 )		(507 )

NET LIABILITIES			(29,877 )		(34,329 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(29,977 )		(34,429 )

SHAREHOLDERS' FUNDS			(29,877)		(34,329)

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JS Comms Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr W M Spruce

Director

24 September 2025

The notes on pages 4 to 6 form part of these financial statements.

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JS Comms Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

JS Comms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09875005 . The registered office is 197-201 Manchester Road, West Timperley, Altrincham, Manchester, WA14 5NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropiate to prepare the financial statements on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and 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.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery

20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Profit and Loss Account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.

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JS Comms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant and machinery
	£
Cost
As at 1 April 2024	6,991
Additions	1,776

As at 31 March 2025	8,767

Depreciation
As at 1 April 2024	4,963
Provided during the period	761

As at 31 March 2025	5,724

Net Book Value
As at 31 March 2025	3,043

As at 1 April 2024	2,028

5. Stocks

	2025	2024 as restated
	£	£
Stock	2,000	2,000

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	2,311	4,523
Other debtors	12,833	28,359

	15,144	32,882
Due after more than one year
Other debtors	-	1,428

	15,144	34,310

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	15,842	21,385
Bank loans and overdrafts	8,335	3,734
Other creditors	1,397	18,133
Taxation and social security	5,296	15,654

	30,870	58,906

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JS Comms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	18,616	21,367

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024 as restated
	£		£
Bank loans	3,302		6,430

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured as follows;

The Natwest Bounce Back Loan within bank loans and overdrafts of £22,445 is 100% secured by the goverment and no charge over the assets of the company.

	2025		2024 as restated
	£		£
Bank loans and overdrafts	22,445		25,101

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

The director of the company has a brought forward advance from the company of £11,218. During the year they received advances of £16,622, repaid £3,872 and was issued dividends of £11,147 (2024: received advances of £45,546, repaid £13,510 and was issued dividends of £44,052). The advance carried forward is £12,821. All advances are repayable on demand.

12. Dividends

	2025	2024 as restated
	£	£
On equity shares:
Final dividend paid	11,147	60,863

At the time the dividend was paid the directors were not aware that there were insufficent profits available for distribution and the directors acknowledge that no further distributions can be made until there are sufficent profits available for that purpose.

13. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the director in respect of their shareholding totalling £11,147 (2024: £60,863).

The aggregate remuneration paid to key management personnel for the year was £22,756 (2024: £11,449).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

14. Prior year adjustment

There has been a prior year adjustment to include dividends omitted in the prior year totalling £16,811.

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