REGISTERED NUMBER: 07382228 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

P&P Comms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

P Molony

A Barker

REGISTERED OFFICE:

Delta House

16 Bridge Road

Haywards Heath

West Sussex

RH16 1UA

REGISTERED NUMBER:

07382228 (England and Wales)

ACCOUNTANTS:

C J A Accounting Limited

Delta House

16 Bridge Road

Haywards Heath

West Sussex

RH16 1UA

FIXED ASSETS

Tangible assets

4

36,412

32,817

CURRENT ASSETS

Stocks

74,789

74,789

Debtors

5

157,831

176,486

Cash at bank

98,945

194,083

331,565

445,358

CREDITORS

Amounts falling due within one year

6

200,655

58,839

NET CURRENT ASSETS

130,910

386,519

TOTAL ASSETS LESS CURRENT LIABILITIES

167,322

419,336

CREDITORS

Amounts falling due after more than one year

7

8,833

27,716

NET ASSETS

158,489

391,620

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

1

-

Retained earnings

158,487

391,619

158,489

391,620

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 directors acknowledge their 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 Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

P Molony - Director

1.	STATUTORY INFORMATION

P&P Comms 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.

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.

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

96,099

Additions

17,001

Disposals

(28,473

)

At 31 March 2025

84,627

DEPRECIATION

At 1 April 2024

63,282

Charge for year

7,148

Eliminated on disposal

(22,215

)

At 31 March 2025

48,215

NET BOOK VALUE

At 31 March 2025

36,412

At 31 March 2024

32,817

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

72,160

92,830

Amounts owed by participating interests

69,000

67,500

Other debtors

16,671

16,156

157,831

176,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,500

8,333

Hire purchase contracts

7,619

10,444

Trade creditors

1,306

1,752

Taxation and social security

21,793

34,643

Other creditors

160,437

3,667

200,655

58,839

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

8,833

19,806

Hire purchase contracts

-

7,910

8,833

27,716

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

P Molony

Balance outstanding at start of year

(2,193

)

4,698

Amounts advanced

49,317

-

Amounts repaid

(200,000

)

(6,891

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(152,876

)

(2,193

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

C J A Accounting Limited

Delta House

16 Bridge Road

Haywards Heath

West Sussex

RH16 1UA

17 December 2025