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Registered number: 08231565
Retail Comm Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Revis & Co Accountancy Services Ltd
AAT
1st Floor 50 High Street
Cosham
Portsmouth
Hampshire
PO6 3AG
Retail Comm Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Retail Comm Solutions Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08231565

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,235 |  | 4,066
|  |  | 17,235 |  | 4,066
CURRENT ASSETS
Debtors | 5 | 32,128 |  | 76,360 |
Cash at bank and in hand |  | 5,395 |  | 29,855 |
|  | 37,523 |  | 106,215 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,898 ) |  | (68,426 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 20,625 |  | 37,789
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 37,860 |  | 41,855
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,796 ) |  | (8,050 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,275 ) |  | (772 )
NET ASSETS |  |  | 23,789 |  | 33,033
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 23,787 |  | 33,031
SHAREHOLDERS' FUNDS |  |  | 23,789 |  | 33,033

Page 1
Page 2
Retail Comm Solutions Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr David Patterson Director
02/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Retail Comm Solutions Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Retail Comm Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08231565 . The registered office is 1st Floor , 50 High Street, Cosham, Hampshire, PO6 3AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
Retail Comm Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 867 | 7,295 | 261 | 1,936 | 10,359
Additions | 1,549 | 18,990 | - | 333 | 20,872
Disposals | (665 ) | (7,295 ) | (261 ) | (240 ) | (8,461 )
As at 30 September 2025 | 1,751 | 18,990 | - | 2,029 | 22,770
Depreciation
As at 1 October 2024 | 268 | 5,148 | 210 | 667 | 6,293
Provided during the period | 327 | 4,402 | 8 | 347 | 5,084
Disposals | (371 ) | (5,147 ) | (218 ) | (106 ) | (5,842 )
As at 30 September 2025 | 224 | 4,403 | - | 908 | 5,535
Net Book Value
As at 30 September 2025 | 1,527 | 14,587 | - | 1,121 | 17,235
As at 1 October 2024 | 599 | 2,147 | 51 | 1,269 | 4,066

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,816 |  | 46,937
Prepayments and accrued income | 835 |  | 377
Director's loan account | 17,688 |  | 27,490
| 22,339 |  | 74,804
Due after more than one year
Corporation tax recoverable assets | 9,789 |  | 1,556
| 32,128 |  | 76,360

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,196 |  | -
Trade creditors | 4,576 |  | 5,248
Bank loans and overdrafts | 3,600 |  | 3,600
Corporation tax | 1,949 |  | 13,386
Other taxes and social security | 333 |  | 291
VAT | 2,853 |  | 45,901
Net wages | 391 |  | -
| 16,898 |  | 68,426

Page 4
Page 5
Retail Comm Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,999 |  | -
Bank loans | 3,797 |  | 8,050
| 10,796 |  | 8,050

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,196 |  | -
Later than one year and not later than five years | 6,999 |  | -
| 10,195 |  | -
| 10,195 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Patterson | 27,490 | - | 9,802 | - | 17,688

The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Patterson by virtue of his ownership of 100% of the issued share capital in the company.
Page 5