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COMPANY REGISTRATION NUMBER: 09939713

Postcomm Ltd

Filleted Unaudited Financial Statements

31 August 2025

Postcomm Ltd

Financial Statements

Year ended 31 August 2025

Contents | Page

Report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Postcomm Ltd

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Postcomm Ltd

Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Postcomm Ltd for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants
2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU
4 November 2025

Postcomm Ltd

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 150,000 | 150,000

Current assets

Debtors | 5 | 562,032 | 596,032

Creditors: amounts falling due within one year | 6 | 20,000 | 65,000
| --------- | ---------
Net current assets | 542,032 | 531,032
| --------- | ---------
Total assets less current liabilities | 692,032 | 681,032
| --------- | ---------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 692,030 | 681,030
| --------- | ---------
Shareholder funds | 692,032 | 681,032
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 November 2025 , and are signed on behalf of the board by:

Mr T. Norman |
Director |

Company registration number: 09939713

Postcomm Ltd

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Chesterfield Buildings, Westbourne Place, Clifton, Bristol, BS8 1RU, United Kingdom.
2. Statement of compliance
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'.
3. Accounting policies
Basis of preparation
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.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Investments

| Shares in participating interests
| £
Cost |
At 1 September 2024 and 31 August 2025 | 150,000
| ---------
Impairment |
At 1 September 2024 and 31 August 2025 | –
| ---------

Carrying amount |
At 31 August 2025 | 150,000
| ---------
At 31 August 2024 | 150,000
| ---------

5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 562,032 | 596,032
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 20,000 | 65,000
| -------- | --------

7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr T. Norman | ( 65,000) | ( 20,000) | 65,000 | ( 20,000)
|  | -------- | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr T. Norman | ( 67,000) | ( 65,000) | 67,000 | ( 65,000)
|  | -------- | -------- | -------- | --------