REGISTERED NUMBER: 07525477 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A & M Comms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M C Airs

A M Simmons

REGISTERED OFFICE:

2 Northfields

Norton Lane

Chew Magna

Bristol

BS40 8RW

REGISTERED NUMBER:

07525477 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

25,631

34,263

25,631

34,263

CURRENT ASSETS

Stocks

1,000

750

Debtors

6

18,815

35,061

Cash at bank

236

210

20,051

36,021

CREDITORS

Amounts falling due within one year

7

38,910

53,880

NET CURRENT LIABILITIES

(18,859

)

(17,859

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,772

16,404

CREDITORS

Amounts falling due after more than one year

8

(1,139

)

(8,784

)

PROVISIONS FOR LIABILITIES

(5,377

)

(7,443

)

NET ASSETS

256

177

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

156

77

SHAREHOLDERS' FUNDS

256

177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2025 and were signed on its behalf by:

M C Airs - Director

A M Simmons - Director

1.	STATUTORY INFORMATION

A & M Comms 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

The goodwill was purchased from the former partnership of the directors from which the company took over the trade on 1 April 2011.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

and 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

10,731

869

61,363

11,545

84,508

DEPRECIATION

At 1 April 2024

10,727

864

27,216

11,438

50,245

Charge for year

-

-

8,537

95

8,632

At 31 March 2025

10,727

864

35,753

11,533

58,877

NET BOOK VALUE

At 31 March 2025

4

5

25,610

12

25,631

At 31 March 2024

4

5

34,147

107

34,263

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

61,363

DEPRECIATION

At 1 April 2024

27,216

Charge for year

8,537

At 31 March 2025

35,753

NET BOOK VALUE

At 31 March 2025

25,610

At 31 March 2024

34,147

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,743

31,183

Other debtors

10,072

3,878

18,815

35,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

7,298

7,980

Hire purchase contracts

7,645

8,675

Trade creditors

988

10,680

Taxation and social security

21,489

25,055

Other creditors

1,490

1,490

38,910

53,880

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

1,139

8,784

9.

RESERVES

Retained

earnings

£

At 1 April 2024

77

Profit for the year

47,079

Dividends

(47,000

)

At 31 March 2025

156

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

M C Airs

Balance outstanding at start of year

2,092

-

Amounts advanced

5,015

2,092

Amounts repaid

(2,092

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,015

2,092

A M Simmons

Balance outstanding at start of year

1,786

-

Amounts advanced

5,057

1,786

Amounts repaid

(1,786

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,057

1,786

The loans were interest free.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Airs & Mr A Simmons.