Registration number: 08128143

Comms Unite Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Comms Unite Ltd

Company Information

Directors	Mr Nicholas Brian Shaw Mr Leo Alexander Elward Mr Richard George Campbell Shaw

Registered office

BT Innovation Centre Columba House Martlesham Suffolk IP5 3RE

Accountants

Anthony Russel Limited Chartered Accountants 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Comms Unite Ltd

(Registration number: 08128143)
Balance Sheet as at 30 December 2024

	Note	2024  £	2023  £
fixed assets
tangible assets	4	66,463	101,869
Current assets
stocks	5	45,225	48,105
Debtors	6	121,673	186,120
Cash at bank and in hand		69,660	103,265
		236,558	337,490
Creditors: Amounts falling due within one year	7	(291,826)	(381,538)
Net current liabilities		(55,268)	(44,048)
Total assets less current liabilities		11,195	57,821
Creditors: Amounts falling due after more than one year	7	(70,136)	(124,277)
Provisions for liabilities		(15,763)	(18,491)
Net liabilities		(74,704)	(84,947)
capital and reserves
Called up share capital		100	100
Profit and loss account		(74,804)	(85,047)
Total equity		(74,704)	(84,947)

Comms Unite Ltd

(Registration number: 08128143)
Balance Sheet as at 30 December 2024

For the financial year ending 30 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2025 and signed on its behalf by:
 

......................................... Mr Nicholas Brian Shaw Director

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
BT Innovation Centre
Columba House
Martlesham
Suffolk
IP5 3RE
England

These financial statements were authorised for issue by the Board on 17 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to Property	25% reducing balance
Computer Equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2023 - 13).

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Improvements to Property £	Total £
Cost or valuation
At 31 December 2023	262,401	9,511	271,912
Additions	2,916	-	2,916
Disposals	(87,730)	-	(87,730)
At 30 December 2024	177,587	9,511	187,098
Depreciation
At 31 December 2023	165,079	4,964	170,043
Charge for the year	24,880	1,137	26,017
Eliminated on disposal	(75,425)	-	(75,425)
At 30 December 2024	114,534	6,101	120,635
Carrying amount
At 30 December 2024	63,053	3,410	66,463
At 30 December 2023	97,322	4,547	101,869

5

Stocks

	2024 £	2023 £
Other inventories	45,225	48,105

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

6

Debtors

	2024  £	2023  £
Trade debtors	63,205	124,209
Other debtors	15,140	15,896
Director current account	43,328	46,015
Total current trade and other debtors	121,673	186,120

7

Creditors

Creditors: amounts falling due within one year

	Note	2024  £	2023  £
Due within one year
Bank loans and overdrafts		54,141	50,637
Trade creditors		45,224	38,183
Other creditors		8,095	10,570
Accrued expenses		26,000	5,850
Corporation tax		118	12,022
PAYE and NIC		14,758	214,323
VAT		143,490	49,953
		291,826	381,538

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings		70,136	124,277

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

8	Related party transactions

Transactions with directors The following advances and credits to a director subsisted during the years ended 30 December 2024 and 30 December 2023: Interest is charged on the overdrawn loans at 2% till 05/04/2023 and then 2.25% per annum.

Transactions with directors

2024	At 31 December 2023 £	Advances to director £	Repayments by director £	At 30 December 2024 £
	46,015	3,015	(5,702)	43,328

2023	At 31 December 2022 £	Advances to director £	Repayments by director £	At 30 December 2023 £
	46,897	984	(1,866)	46,015

Directors' remuneration

The directors' remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	140,270	135,000