Comtech Services UK Ltd - Filleted accounts

Registered number

04713047

Comtech Services UK Ltd

Filleted Accounts

31 March 2025

Comtech Services UK Ltd
Registered number:		04713047
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,234			41,737

Current assets
Stocks		22,530			22,238
Debtors	4	207,891			237,234
Cash at bank and in hand		12,180			1,824
		242,601			261,296

Creditors: amounts falling due within one year	5	(93,119)			(120,430)

Net current assets			149,482			140,866

Total assets less current liabilities			175,716			182,603

Creditors: amounts falling due after more than one year	6		(27,259)			(44,506)



Net assets			148,457			138,097

Capital and reserves
Called up share capital			100			100
Profit and loss account			148,357			137,997

Shareholders' funds			148,457			138,097

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Roebuck
Director
Approved by the board on 27 November 2025

Comtech Services UK Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	60,516		66,793		127,309
	Disposals	-		(26,981)		(26,981)
	At 31 March 2025	60,516		39,812		100,328

	Depreciation
	At 1 April 2024	42,768		42,804		85,572
	Charge for the year	4,437		4,308		8,745
	On disposals	-		(20,223)		(20,223)
	At 31 March 2025	47,205		26,889		74,094

	Net book value
	At 31 March 2025	13,311		12,923		26,234
	At 31 March 2024	17,748		23,989		41,737


4	Debtors			2025		2024
£					£

	Trade debtors			198,759		229,517
	Other debtors			9,132		7,717
				207,891		237,234


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,882		5,882
	Obligations under finance lease and hire purchase contracts			8,239		11,978
	Trade creditors			8,661		33,957
	Taxation and social security costs			61,296		52,072
	Other creditors			9,041		16,541
				93,119		120,430


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			24,510		30,392
	Obligations under finance lease and hire purchase contracts			2,749		14,114
				27,259		44,506


7	Controlling party

	The company is controlled by Miss J Roebuck and Mr S Zoldan.


8	Other information

	Comtech Services UK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Burgess House
	68-70 Doncaster Road
	Barnsley
	S70 1TL