Company Registration No. 01926779 (England and Wales)
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Unaudited accounts
for the year ended 31 March 2025
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Unaudited accounts
Contents
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Company Information
for the year ended 31 March 2025
Directors
Nusrat Ali Rao
Earl Clarke
Derek Pearce
Company Number
01926779 (England and Wales)
Registered Office
17 Pages Walk
London
SE1 4SB
Accountants
CapShire UK LLP
4th Floor 86-90 Paul Street
London
EC2A 4NE
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
31,017
35,906
Cash at bank and in hand
66,946
57,122
Creditors: amounts falling due within one year
(133,362)
(171,060)
Net current assets
72,786
47,544
Total assets less current liabilities
103,803
83,450
Creditors: amounts falling due after more than one year
(24,354)
(29,868)
Share premium
50,000
50,000
Profit and loss account
29,449
3,582
Shareholders' funds
79,449
53,582
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Nusrat Ali Rao
Director
Company Registration No. 01926779
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
COMMUNICATION AND TECHNICAL SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01926779. The registered office and principal place of business is 17 Pages Walk, London, SE1 4SB.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation
of certain financial assets and liabilities and investment properties measured at fair value through profit
or loss.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
During the current financial period, the Company reviewed the useful life of its hire equipment to ensure it accurately reflects the pattern of usage and economic benefits derived from the assets. As a result, the useful life of hire equipment has been revised from its previous estimate to 5 years. This change better reflects the expected utilization of these assets and aligns with the Company’s operational and economic realities. The adjustment has been accounted for prospectively in accordance with relevant accounting standards. This revision affects the depreciation expense and carrying amount of hire equipment from the effective date of the change.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land & buildings
In accordance with the property
Other tangible fixed assets
20%
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Stock has been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Contributions to defined contribution plans are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non puttable ordinary shares orpreference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
COMMUNICATION AND TECHNICAL SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2025
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Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
117,670
102,315
Other debtors
6,822
38,319
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,514
5,514
Trade creditors
83,149
105,054
Taxes and social security
37,904
51,789
Other creditors
6,795
8,703
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Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 15 (2024: 15).