REGISTERED NUMBER: 04101961 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LDC PAGERS DIRECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E C Sheppard

REGISTERED OFFICE:

Unit 240

Centennial Park, Elstree

Borehamwood

Hertfordshire

WD6 3SJ

REGISTERED NUMBER:

04101961 (England and Wales)

ACCOUNTANTS:

Orcom Civvals Limited

Accountants

50 Seymour Street

London

W1H 7JG

FIXED ASSETS

Tangible assets

5

1,278

1,037

CURRENT ASSETS

Debtors

6

11,587

25,910

Cash at bank

85,005

355,095

96,592

381,005

CREDITORS

Amounts falling due within one year

7

(20,130

)

(27,600

)

NET CURRENT ASSETS

76,462

353,405

TOTAL ASSETS LESS CURRENT LIABILITIES

77,740

354,442

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

77,640

354,342

77,740

354,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2025 and were signed by:

E C Sheppard - Director

1.	STATUTORY INFORMATION

LDC Pagers Direct Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest whole pound.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% Straight line

Computer equipment

-

33% straight line

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

5,071

19,911

24,982

Additions

-

1,063

1,063

At 31 March 2025

5,071

20,974

26,045

DEPRECIATION

At 1 April 2024

5,071

18,874

23,945

Charge for year

-

822

822

At 31 March 2025

5,071

19,696

24,767

NET BOOK VALUE

At 31 March 2025

-

1,278

1,278

At 31 March 2024

-

1,037

1,037

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,492

24,506

Other debtors

95

392

Prepayments and accrued income

-

1,012

11,587

25,910

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,415

14,353

Amounts owed to group undertakings

957

-

Tax

3,823

574

Social security and other taxes

1,505

987

VAT

964

7,926

Credit Card account

43

101

Directors' current accounts

-

2,222

Accruals and deferred income

1,423

1,437

20,130

27,600

8.

RESERVES

Retained

earnings

£

At 1 April 2024

354,342

Profit for the year

23,298

Dividends

(300,000

)

At 31 March 2025

77,640

9.	POST BALANCE SHEET EVENTS

There were no material events subsequent to 31 March 2025 and up until the authorisation of the financial statements for issue, that have not been disclosed elsewhere in the financial statements.

10.	ULTIMATE CONTROLLING PARTY

Call Systems Holdings (UK) Limited, a company incorporated in England & Wales, is the parent company of LDC Pagers Direct Limited and is the parent entity of the smallest and largest group. Copies of its accounts can be obtained from Companies House, Crown Way, Cardiff CF14 3UZ.

Mrs E C Sheppard is the ultimate controlling party by virtue of her majority shareholdings in Call Systems Holdings (UK) Limited, a company incorporated in England & Wales.