REGISTERED NUMBER: 05637846 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TOWER COMMUNICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D R Tyler

SECRETARY:

Mrs D J Tyler

REGISTERED OFFICE:

Highden

Bakers Lane

Little Baddow Road

Danbury

Essex

CM3 4NS

REGISTERED NUMBER:

05637846 (England and Wales)

ACCOUNTANTS:

BENEDICTS

873 High Road

North Finchley

London

N12 8QA

FIXED ASSETS

Tangible assets

4

114

152

CURRENT ASSETS

Stocks

2,750

2,500

Debtors

5

140,420

147,090

Cash at bank

8,928

2

152,098

149,592

CREDITORS

Amounts falling due within one year

6

112,654

105,085

NET CURRENT ASSETS

39,444

44,507

TOTAL ASSETS LESS CURRENT LIABILITIES

39,558

44,659

CREDITORS

Amounts falling due after more than one year

7

26,446

31,437

NET ASSETS

13,112

13,222

CAPITAL AND RESERVES

Called up share capital

8

17,003

17,003

Retained earnings

9

(3,891

)

(3,781

)

SHAREHOLDERS' FUNDS

13,112

13,222

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 his 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 9 December 2025 and were signed by:

D R Tyler - Director

1.	STATUTORY INFORMATION

Tower Communications 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 (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

5,174

(16,573

)

(11,399

)

DEPRECIATION

At 1 April 2024

5,022

(16,573

)

(11,551

)

Charge for year

38

-

38

At 31 March 2025

5,060

(16,573

)

(11,513

)

NET BOOK VALUE

At 31 March 2025

114

-

114

At 31 March 2024

152

-

152

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax recoverable

33,423

33,423

Other debtors

2,361

10,826

Directors' loan accounts

102,841

102,841

VAT

235

-

Prepayments

1,560

-

140,420

147,090

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,630

4,271

Trade creditors

-

2,002

Taxation

90,104

89,814

VAT

-

1,657

Directors' current accounts

15,870

4,339

Accruals

2,050

3,002

112,654

105,085

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

26,446

31,437

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

150,000

Class E

£1

1,500

1,500

15,500

Redeemable Preference

£1

15,500

15,500

1

"A" Ordinary Shares

£1

1

1

17,003

17,003

9.

RESERVES

Retained

earnings

£

At 1 April 2024

(3,781

)

Deficit for the year

(110

)

At 31 March 2025

(3,891

)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

D R Tyler

Balance outstanding at start of year

102,841

102,841

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

102,841

102,841

11.	ULTIMATE CONTROLLING PARTY

The controlling party is D R Tyler.