Silverfin false false 31/01/2025 01/02/2024 31/01/2025 Mr M Crockett 01/02/2023 Mr C Mardo 01/02/2023 Mr J Page-Chatton 29/01/2016 28 October 2025 The principal activity of the company continued to be that of telecommunications technology. 9977482 2025-01-31 9977482 bus:Director1 2025-01-31 9977482 bus:Director2 2025-01-31 9977482 bus:Director3 2025-01-31 9977482 2024-01-31 9977482 core:CurrentFinancialInstruments 2025-01-31 9977482 core:CurrentFinancialInstruments 2024-01-31 9977482 core:Non-currentFinancialInstruments 2025-01-31 9977482 core:Non-currentFinancialInstruments 2024-01-31 9977482 core:ShareCapital 2025-01-31 9977482 core:ShareCapital 2024-01-31 9977482 core:RetainedEarningsAccumulatedLosses 2025-01-31 9977482 core:RetainedEarningsAccumulatedLosses 2024-01-31 9977482 core:Vehicles 2024-01-31 9977482 core:OfficeEquipment 2024-01-31 9977482 core:Vehicles 2025-01-31 9977482 core:OfficeEquipment 2025-01-31 9977482 bus:OrdinaryShareClass1 2025-01-31 9977482 bus:OrdinaryShareClass2 2025-01-31 9977482 2024-02-01 2025-01-31 9977482 bus:FilletedAccounts 2024-02-01 2025-01-31 9977482 bus:SmallEntities 2024-02-01 2025-01-31 9977482 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 9977482 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 9977482 bus:Director1 2024-02-01 2025-01-31 9977482 bus:Director2 2024-02-01 2025-01-31 9977482 bus:Director3 2024-02-01 2025-01-31 9977482 core:Vehicles core:TopRangeValue 2024-02-01 2025-01-31 9977482 core:OfficeEquipment 2024-02-01 2025-01-31 9977482 2023-02-01 2024-01-31 9977482 core:Vehicles 2024-02-01 2025-01-31 9977482 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 9977482 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 9977482 bus:OrdinaryShareClass2 2024-02-01 2025-01-31 9977482 bus:OrdinaryShareClass2 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 9977482 (England and Wales)

# CHAT-COM LTD.

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

CHAT-COM LTD.

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

Contents

CHAT-COM LTD.

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
CHAT-COM LTD.

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

DIRECTORS | Mr M Crockett
| Mr C Mardo
| Mr J Page-Chatton

REGISTERED OFFICE | Unit 16
| Builders Yard
| Lower Cross
| Hinton St Mary
| Sturminster Newton
| Dorset
| DT10 1NA
| United Kingdom

COMPANY NUMBER | 9977482 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| 264 Banbury Road
| Oxford
| OX2 7DY
| United Kingdom

CHAT-COM LTD.

## BALANCE SHEET

AS AT 31 JANUARY 2025
CHAT-COM LTD.

## BALANCE SHEET (continued)

AS AT 31 JANUARY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 6,825 |  | 10,000
|  | 6,825 |  | 10,000
Current assets |  |  |  |
Stocks |  | 3,000 |  | 3,000
Debtors |  |  |  |
- due within one year | 4 | 183,163 |  | 106,518
- due after more than one year | 4 | 1,805 |  | 1,235
Cash at bank and in hand |  | 21,036 |  | 50,429
|  | 209,004 |  | 161,182
Creditors: amounts falling due within one year | 5 | ( 210,500) |  | ( 156,541)
Net current (liabilities)/assets |  | (1,496) |  | 4,641
Total assets less current liabilities |  | 5,329 |  | 14,641
Creditors: amounts falling due after more than one year | 6 | ( 3,530) |  | ( 14,046)
Net assets |  | 1,799 |  | 595
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | 1,797 |  | 593
Total shareholders' funds |  | 1,799 |  | 595

For the financial year ending 31 January 2025 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Chat-Com Ltd. (registered number: 9977482) were approved and authorised for issue by the Board of Directors on 28 October 2025. They were signed on its behalf by:

Mr J Page-Chatton Director |

CHAT-COM LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
CHAT-COM LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Chat-Com Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 16, Builders Yard, Lower Cross, Hinton St Mary, Sturminster Newton, Dorset, DT10 1NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 3 years straight line
Office equipment | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 6 |  | 5

#### 3. Tangible assets

| Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 February 2024 | 17,990 |  | 7,824 |  | 25,814
Additions | 0 |  | 816 |  | 816
At 31 January 2025 | 17,990 |  | 8,640 |  | 26,630
Accumulated depreciation |  |  |  |  |
At 01 February 2024 | 10,401 |  | 5,413 |  | 15,814
Charge for the financial year | 1,897 |  | 2,094 |  | 3,991
At 31 January 2025 | 12,298 |  | 7,507 |  | 19,805
Net book value |  |  |  |  |
At 31 January 2025 | 5,692 |  | 1,133 |  | 6,825
At 31 January 2024 | 7,589 |  | 2,411 |  | 10,000

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 34,128 |  | 23,463
Other debtors | 149,035 |  | 83,055
| 183,163 |  | 106,518
Debtors: amounts falling due after more than one year |  |  |
Deferred tax asset | 1,805 |  | 1,235

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,362 |  | 9,968
Trade creditors | 2,436 |  | 1,713
Amounts owed to directors | 1,783 |  | 0
Accruals | 167,985 |  | 129,422
Taxation and social security | 25,982 |  | 10,984
Other creditors | 1,952 |  | 4,454
| 210,500 |  | 156,541

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 3,530 |  | 14,046

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
180 A ordinary shares of £ 0.01 each | 1.80 |  | 1.80
20 B ordinary shares of £ 0.01 each | 0.20 |  | 0.20
| 2.00 |  | 2.00

#### 8. Related party transactions

At the year end the company owed £1,783 (2024: was owed £10,169) to Mr J Page-Chatton. This amount is interest free and repayable on demand.