The Comms Pro Limited iXBRL

The Comms Pro Limited

Date of Incorporation

14 April 2024

Director's Report and Unaudited Financial Statements

for the financial period ended 30 April 2025

The Comms Pro Limited

DIRECTOR AND OTHER INFORMATION


Director	Mrs Teri Jones


Company Registration Number	15645862


Registered Office and Business Address	12 Summerfield Close
	Mevagissey
	PL26 6TZ
	UK


Accountants	Forth Accountancy LLP
	The Ground Floor Office
	5 Market Square
	PL26 6UD
	GB

The Comms Pro Limited

DIRECTOR'S REPORT

for the financial period ended 30 April 2025

The director presents their report and the unaudited financial statements for the financial period ended 30 April 2025.

Director

The director who served during the financial period is as follows:

Mrs Teri Jones

There were no changes in shareholdings between 30 April 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mrs Teri Jones

Director

2 December 2025

The Comms Pro Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of The Comms Pro Limited

for the financial period ended 30 April 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period ended 30 April 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of The Comms Pro Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by The Chartered Institute of Management Accountants and have complied with the relevant ethical guidance laid down by The Chartered Institute of Management Accountants relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the period ended 30 April 2025 your duty to ensure that The Comms Pro Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Comms Pro Limited. You consider that The Comms Pro Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of The Comms Pro Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

FORTH ACCOUNTANCY LLP

The Ground Floor Office

5 Market Square

PL26 6UD

2 December 2025

The Comms Pro Limited

INCOME STATEMENT

for the financial period ended 30 April 2025

Apr 25

Notes

Turnover		71,260
		─────────
Gross profit		71,260

Administrative expenses		(25,342)
		─────────
Profit before taxation		45,918

Tax on profit		(9,361)
		─────────
Profit for the financial period		36,557
		─────────
Total comprehensive income		36,557
		═════════

The Comms Pro Limited

Company Registration Number: 15645862

STATEMENT OF FINANCIAL POSITION

as at 30 April 2025

Apr 25

Notes

Non-Current Assets

Intangible assets

45,006

Property, plant and equipment

1,660

─────────

Non-Current Assets

46,666

─────────

Current Assets

Debtors

1,926

Cash and cash equivalents

13,355

─────────

15,281

─────────

Creditors: amounts falling due within one year

(9,361)

─────────

Net Current Assets

5,920

─────────

Total Assets less Current Liabilities

52,586

Creditors:

amounts falling due after more than one year

5,361

─────────

Net Assets

57,947

═════════

Capital and Reserves

Called up share capital

Share premium account

61,389

Retained earnings

(3,443)

─────────

Equity attributable to owners of the company

57,947

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 2 December 2025



________________________________
Mrs Teri Jones
Director

The Comms Pro Limited

STATEMENT OF CHANGES IN EQUITY

as at 30 April 2025

	Retained	Share	Total
	earnings	premium
		account
	£	£	£

At 13 April 2024	-	61,389	61,389
	─────────	─────────	─────────
Profit for the financial period	36,557	-	36,557
	─────────	─────────	─────────
Payment of dividends	(40,000)	-	(40,000)
	─────────	─────────	─────────
At 30 April 2025	(3,443)	61,389	57,946
	═════════	═════════	═════════

The Comms Pro Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 30 April 2025

General Information

The Comms Pro Limited is a company limited by shares incorporated and registered in England. The registered number f the company is 15645862. The registered office of the company is 12 Summerfield Close, Mevagissey, PL26 6TZ, which is also the principal place of business of the company. Public relations and communication activities is the principal activity of the business. The financial statements have been presented in Pound sterling (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Reducing Balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 17 days period ended 30 April 2025.

Date company was incorporated:

14 April 2024

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 1, (Apr 24 - 0).

Apr 25

Number

Employees

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6.	Intangible assets

		Goodwill	Total
		£	£
	Cost
	At 14 April 2024	-	-
	Additions	50,007	50,007
		─────────	─────────
	At 30 April 2025	50,007	50,007
		─────────	─────────
	Amortisation
	Charge for financial period	5,001	5,001
		─────────	─────────
	At 30 April 2025	5,001	5,001
		─────────	─────────
	Net book value
	At 30 April 2025	45,006	45,006
		═════════	═════════


7.	Property, plant and equipment
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 14 April 2024	-	-
	Additions	1,923	1,923
		─────────	─────────
	At 30 April 2025	1,923	1,923
		─────────	─────────
	Depreciation
	At 14 April 2024	-	-
	Charge for the financial period	263	263
		─────────	─────────
	At 30 April 2025	263	263
		─────────	─────────
	Net book value
	At 30 April 2025	1,660	1,660
		═════════	═════════


8.	Debtors	Apr 25
		£

	Trade debtors	1,925
	Called up share capital not paid	1
		─────────
		1,926
		═════════


9.	Creditors	Apr 25
	Amounts falling due within one year	£

	Taxation (Note 11)	9,361
		═════════


10.	Creditors	Apr 25
	Amounts falling due after more than one year	£

	Director's loan accounts	(5,361)
		═════════


11.	Taxation	Apr 25
		£

	Creditors:
	Corporation tax	9,361
		═════════

12.

Reserves

Share Premium Reserve

The amount carried forward is the premium that arose on the incorporation of the Company and the recognition of Goodwill and business value on the date of incorporation.

13.

Capital commitments

The company had no material capital commitments at the financial period-ended 30 April 2025.

14.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.

The Comms Pro Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial period ended 30 April 2025

	Apr 25
	£

Sales	71,260
	─────────
Gross profit Percentage	100.0%
	─────────

Administrative expenses

Director's remuneration	9,896
Pension costs	5,106
Use of premises	320
Insurance	117
Computer bureau costs	47
Printing, postage and stationery	11
Telephone Broadband	19
Travelling and entertainment	431
Entertaining	463
Accountancy Fees	2,445
Bank charges	60
General expenses	1,163
Depreciation of tangible assets	263
Amortisation of intangible assets	5,001
	─────────
	25,342
	─────────

Net profit	45,918
	═════════