Registration number: 15622860

A Comms Culture Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

A Comms Culture Limited

(Registration number: 15622860)
Balance Sheet as at 30 April 2025

	Note	2025 £
Fixed assets
Tangible assets	4	5,127
Current assets
Debtors	5	246
Cash at bank and in hand		19,981
		20,227
Creditors: Amounts falling due within one year	6	(9,336)
Net current assets		10,891
Total assets less current liabilities		16,018
Provisions for liabilities		(1,282)
Net assets		14,736
Capital and reserves
Called up share capital		100
Retained earnings		14,636
Shareholders' funds		14,736

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:
 

......................................... Mrs Vivienne Saunders Director

A Comms Culture Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2024 to 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

A Comms Culture Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2024 to 30 April 2025

Tax

The tax expense for the period comprises tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets less estimated residual value, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and Fittings	Straight line 3 years
Office Equipment	Straight line 3 years

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

A Comms Culture Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2024 to 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	6,162	6,162
At 30 April 2025	6,162	6,162
Depreciation
Charge for the period	1,035	1,035
At 30 April 2025	1,035	1,035
Carrying amount
At 30 April 2025	5,127	5,127

5

Debtors

Current	2025 £
Prepayments	90
Other debtors	156
	246

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	2,766
Accruals and deferred income	794
Other creditors	5,776
	9,336