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# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Company Registration Number:
02102081 (England and Wales)

## Unaudited abridged accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 01 August 2024

## End date: 31 July 2025

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet |
Notes |

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 420,153 | 603,400
Total fixed assets: |  | 420,153 | 603,400
Current assets
Stocks: |  | 58,053 | 95,324
Debtors: |  | 601,607 | 733,895
Cash at bank and in hand: |  | 1,031,880 | 921,525
Total current assets: |  | 1,691,540 | 1,750,744
Creditors: amounts falling due within one year: |  | (543,466) | (779,493)
Net current assets (liabilities): |  | 1,148,074 | 971,251
Total assets less current liabilities: |  | 1,568,227 | 1,574,651
Provision for liabilities: |  | (53,900) | (99,000)
Total net assets (liabilities): |  | 1,514,327 | 1,475,651
Capital and reserves
Called up share capital: |  | 100 | 100
Other reserves: |  | 27 | 27
Profit and loss account: |  | 1,514,200 | 1,475,524
Shareholders funds: |  | 1,514,327 | 1,475,651

The notes form part of these financial statements

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Balance sheet statements

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 November 2025
and signed on behalf of the board by:

Name: S B Luscombe
Status: Director

The notes form part of these financial statements

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is derived from the company's principal activity of the hire and sale of communications equipment. Turnover represents net invoices sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

## Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land and buildings - 2% on cost Plant and machinery etc - 25% on cost, 20% on reducing balance and 15% on reducing balance

## Other accounting policies

Stocks Stocks includes radios and accessories. 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 Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 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. Leasing and hire purchase commitments Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful economic lives. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease so as to produce a constant periodic rate of charge on the balance of capital repayments outstanding. Lease payments under operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 27 | 29

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 August 2024 | 1,025,406
Additions | 6,815
Disposals | (178,691)
At 31 July 2025 | 853,530
Depreciation |
At 01 August 2024 | 422,006
Charge for year | 79,172
On disposals | (67,801)
At 31 July 2025 | 433,377
Net book value |
At 31 July 2025 | 420,153
At 31 July 2024 | 603,400

Included in plant and machinery are assets held for use in operating leases with a cost of £475,335 (2024: £647,211). Depreciation charged on these assets for the year amounted to £54,842 (2024:£80,224).

# DIRECT COMMUNICATIONS RADIO SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Related party transactions

The company is controlled by the Estate of P J Bailey.