01393536 false Supply and hire of radio systems 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-10-31 http://www.companieshouse.gov.uk/cd:Director1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-10-31 http://www.companieshouse.gov.uk/cd:Director2 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:Director3 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-10-31 http://www.companieshouse.gov.uk/2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2025-10-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01393536
M.R.S. Communications Limited
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
Martin Waterworth Limited
Chartered Accountants
Bronwylfa
Llangunnor Road
Carmarthen
Dyfed
SA31 2PB

M.R.S. Communications Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
John M Bartlett
David N Horton
Patricia MB Bartlett
REGISTERED OFFICE
Imperial Court
Viaduct Road
Cardiff
CF15 9JN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 01393536
ACCOUNTANTS
Martin Waterworth Limited
Chartered Accountants
Bronwylfa
Llangunnor Road
Carmarthen
Dyfed
SA31 2PB

M.R.S. Communications Limited

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 29,000 |  |  |  | 30,000
Tangible assets |  | 4 |  |  |  | 1,198,383 |  |  |  | 1,168,623
|  |  |  |  |  | 1,227,383 |  |  |  | 1,198,623
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 25,068 |  |  |  | 20,528 |  |
Debtors |  | 5 |  | 342,792 |  |  |  | 269,310 |  |
Cash at bank and in hand |  |  |  | 348,803 |  |  |  | 453,583 |  |
|  |  |  | 716,663 |  |  |  | 743,421 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 670,929 |  |  |  | 590,298 |  |
NET CURRENT ASSETS |  |  |  |  |  | 45,734 |  |  |  | 153,123
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,273,117 |  |  |  | 1,351,746
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 170,208 |  |  |  | 164,081
NET ASSETS |  |  |  |  |  | 1,102,909 |  |  |  | 1,187,665
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 1,102,809 |  |  |  | 1,187,565
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,102,909 |  |  |  | 1,187,665
For the year ending 31/10/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/01/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
David N Horton |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

M.R.S. Communications Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant And Machinery |  | straight line mainly 15%
Motor Cars |  | reducing balance 25%

1c. Intangible Assets
Software implementation has been capitalised to reflect the investment in software used by the company. This does not include separate licensing costs which are treated as revenue costs when incurred. The life of the asset is considered to be seven years and is amortised over that period.

1d. Stocks
Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

1f. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added tax and trade discounts. For hire income it takes into account the period of hire, being adjusted where it straddles the accounting period and is effectively invoiced in advance.

M.R.S. Communications Limited

1g. Leasing Commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

1h. Fixed Assets Held For Use In Operating Leases
Assets held for use in operating leases (hire of radio systems) are capitalised and written off over their expected useful lives of seven years straight line. Consumables included within the lease (hire) are written off on issue.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 13 |  | 15

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Development |  |
|  | Costs |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/11/2024 |  | 35,000 |  | 35,000
Additions |  | 4,700 |  | 4,700
At 31/10/2025 |  | 39,700 |  | 39,700
Depreciation |  |  |  |
At 01/11/2024 |  | 5,000 |  | 5,000
For the year |  | 5,700 |  | 5,700
At 31/10/2025 |  | 10,700 |  | 10,700
Net Book Amounts |  |  |  |
At 31/10/2025 |  | 29,000 |  | 29,000
At 31/10/2024 |  | 30,000 |  | 30,000
The development costs relate to the cost of software implementation and the right to use it by the company. |

M.R.S. Communications Limited

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery Etc. |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/11/2024 |  | 388,407 |  | 3,817,211 |  | 4,205,618
Additions |  | - |  | 261,940 |  | 261,940
At 31/10/2025 |  | 388,407 |  | 4,079,151 |  | 4,467,558
Depreciation |  |  |  |  |  |
At 01/11/2024 |  | 124,771 |  | 2,912,224 |  | 3,036,995
For the year |  | - |  | 232,180 |  | 232,180
At 31/10/2025 |  | 124,771 |  | 3,144,404 |  | 3,269,175
Net Book Amounts |  |  |  |  |  |
At 31/10/2025 |  | 263,636 |  | 934,747 |  | 1,198,383
At 31/10/2024 |  | 263,636 |  | 904,987 |  | 1,168,623

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 306,629 |  | 227,029
Other debtors |  |  |  | 36,163 |  | 42,281
|  |  |  | 342,792 |  | 269,310

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Trade creditors |  |  |  | 178,197 |  | 169,962
Taxation and social security |  |  |  | 92,786 |  | 59,225
Other creditors |  |  |  | 399,946 |  | 361,111
|  |  |  | 670,929 |  | 590,298

M.R.S. Communications Limited

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 170,208 |  | 164,081
|  |  |  | 170,208 |  | 164,081