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COMPANY REGISTRATION NUMBER: SC586554

Omnitel Communications Limited

Filleted Unaudited Financial Statements

30 April 2025

Omnitel Communications Limited

Financial Statements

Year ended 30 April 2025

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Omnitel Communications Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Omnitel Communications Limited

Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Omnitel Communications Limited for the year ended 30 April 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Omnitel Communications Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Omnitel Communications Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Omnitel Communications Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Omnitel Communications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Omnitel Communications Limited. You consider that Omnitel Communications Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Omnitel Communications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
15 August 2025

Omnitel Communications Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 42,276 | 52,844

Current assets

Debtors | 6 | 531,694 |  | 392,555
Cash at bank and in hand | 455,790 |  | 740,538
| --------- |  | ------------
| 987,484 |  | 1,133,093

Creditors: amounts falling due within one year | 7 | 583,413 |  | 683,604
| --------- |  | ------------
Net current assets |  | 404,071 | 449,489
|  | --------- | ---------
Total assets less current liabilities |  | 446,347 | 502,333

Creditors: amounts falling due after more than one year | 8 |  | 13,796 | 28,839

Provisions |  | 6,446 | 8,057
|  | --------- | ---------
Net assets |  | 426,105 | 465,437
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 102 | 102
Profit and loss account |  | 426,003 | 465,335
|  | --------- | ---------
Shareholders funds |  | 426,105 | 465,437
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Omnitel Communications Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 15 August 2025 , and are signed on behalf of the board by:

Mr T H Nevin | Mr W S L Gibson
Director | Director

Mr A J McCabe |
Director |

Company registration number: SC586554

Omnitel Communications Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
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 financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and 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.
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:

| Short leasehold property | - | 25% reducing balance
| Fixtures and fittings | - | 20% reducing balance
| Equipment | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
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 as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 64 (2024: 56 ).
5. Tangible assets

| Short leasehold property | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 May 2024 and 30 April 2025 | 7,640 | 30,289 | 63,336 | 101,265
| ------- | -------- | -------- | ---------
Depreciation |  |  |  |
At 1 May 2024 | 5,526 | 10,669 | 32,226 | 48,421
Charge for the year | 422 | 3,924 | 6,222 | 10,568
| ------- | -------- | -------- | ---------
At 30 April 2025 | 5,948 | 14,593 | 38,448 | 58,989
| ------- | -------- | -------- | ---------
Carrying amount |  |  |  |
At 30 April 2025 | 1,692 | 15,696 | 24,888 | 42,276
| ------- | -------- | -------- | ---------
At 30 April 2024 | 2,114 | 19,620 | 31,110 | 52,844
| ------- | -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 531,694 | 392,555
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,832 | 9,832
Trade creditors | 25,340 | 42
Accruals and deferred income | 52,018 | 68,548
Corporation tax | 78,449 | 154,416
Social security and other taxes | 209,971 | 237,793
Obligations under finance leases and hire purchase contracts | 5,210 | 5,210
Other creditors | 202,593 | 207,763
| --------- | ---------
| 583,413 | 683,604
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,073 | 11,906
Obligations under finance leases and hire purchase contracts | 11,723 | 16,933
| -------- | --------
| 13,796 | 28,839
| -------- | --------