REGISTERED NUMBER: 09084239 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Comms8 Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms S W C Chan

REGISTERED OFFICE:

11-12 Old Bond Street

Mayfair

London

W1S 4PN

REGISTERED NUMBER:

09084239 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Intangible assets

4

2,357

3,142

Tangible assets

5

4,147

6,714

6,504

9,856

CURRENT ASSETS

Debtors

6

110,038

607,005

Cash at bank

20,020

22,270

130,058

629,275

CREDITORS

Amounts falling due within one year

7

138,500

656,170

NET CURRENT LIABILITIES

(8,442

)

(26,895

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,938

)

(17,039

)

CREDITORS

Amounts falling due after more than one year

8

7,500

17,500

NET LIABILITIES

(9,438

)

(34,539

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,538

)

(34,639

)

(9,438

)

(34,539

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 December 2025 and were signed by:

Ms S W C Chan - Director

1.	STATUTORY INFORMATION

Comms8 Ltd. 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

3,927

AMORTISATION

At 1 May 2024

785

Charge for year

785

At 30 April 2025

1,570

NET BOOK VALUE

At 30 April 2025

2,357

At 30 April 2024

3,142

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

15,923

Additions

789

At 30 April 2025

16,712

DEPRECIATION

At 1 May 2024

9,209

Charge for year

3,356

At 30 April 2025

12,565

NET BOOK VALUE

At 30 April 2025

4,147

At 30 April 2024

6,714

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

594,402

Amounts owed by group undertakings

90,452

-

Other debtors

8,659

8,659

VAT

2,724

-

Prepayments

8,203

3,944

110,038

607,005

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other loans

10,000

10,000

Trade creditors

55,574

37,892

Amounts owed to group undertakings

-

105,238

VAT

-

3,672

Other creditors

8,529

9,117

Directors' current accounts

63,147

78,999

Accrued expenses

1,250

411,252

138,500

656,170

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other loans - 1-4 years

7,500

17,500