IRIS Accounts Production v25.4.0.155 08972594 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08972594 2024-04-30 08972594 2025-04-30 08972594 2024-05-01 2025-04-30 08972594 2023-04-30 08972594 2023-05-01 2024-04-30 08972594 2024-04-30 08972594 ns14:PoundSterling 2024-05-01 2025-04-30 08972594 ns10:Director1 2024-05-01 2025-04-30 08972594 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08972594 ns10:SmallEntities 2024-05-01 2025-04-30 08972594 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08972594 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08972594 ns10:FullAccounts 2024-05-01 2025-04-30 08972594 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 08972594 ns10:RegisteredOffice 2024-05-01 2025-04-30 08972594 ns5:CurrentFinancialInstruments 2025-04-30 08972594 ns5:CurrentFinancialInstruments 2024-04-30 08972594 ns5:ShareCapital 2025-04-30 08972594 ns5:ShareCapital 2024-04-30 08972594 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 08972594 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 08972594 ns5:FurnitureFittings 2024-04-30 08972594 ns5:FurnitureFittings 2024-05-01 2025-04-30 08972594 ns5:FurnitureFittings 2025-04-30 08972594 ns5:FurnitureFittings 2024-04-30 08972594 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 08972594

Unaudited Financial Statements for the Year Ended 30 April 2025

for

PCW Communications Limited

| PCW Communications Limited (Registered number: 08972594) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PCW Communications Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | Mr P Collings-Wells

| REGISTERED OFFICE: | Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| REGISTERED NUMBER: | 08972594

| ACCOUNTANTS: | Braceys Accountants Limited

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| PCW Communications Limited (Registered number: 08972594) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 229 |  | 139 |  |

CURRENT ASSETS

Debtors | 5 | 2,294 |  | 2,123 |  |

Cash at bank | 26,143 |  | 22,989 |  |

28,437 |  | 25,112 |  |

CREDITORS

Amounts falling due within one year | 6 | (28,178 | ) | (17,458 | ) |

NET CURRENT ASSETS | 259 |  | 7,654 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 488 |  | 7,793 |  |

PROVISIONS FOR LIABILITIES | (43 | ) | (26 | ) |

NET ASSETS | 445 |  | 7,767 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 345 |  | 7,667 |  |

SHAREHOLDERS' FUNDS | 445 |  | 7,767 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

Mr P Collings-Wells - Director

| PCW Communications Limited (Registered number: 08972594) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

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

| The address of its registered office is:

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW England

| The principal place of business is:

| Woodlands Lodge

| Tanners Lane

| Sandleheath

| Hampshire

| SP6 1QB

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.

| The financial statements are prepared in sterling which is the functional currency of the entity.

| 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).

| Judgements

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales, 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.

| PCW Communications Limited (Registered number: 08972594) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed 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, other than land and properties under construction over their estimated useful lives, as follows:

| Asset Class |  | Depreciation method and rate |  |

| Fixtures and fittings |  | 20% straight line |  |

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Trade debtors

| Trade debtors are amounts due from customers for services performed in the ordinary course of business.

| Trade debtors are recognised at the transaction price.

| Trade creditors

| Trade creditors are obligations to services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

| PCW Communications Limited (Registered number: 08972594) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 May 2024 | 844 |  |

| Additions | 257 |  |

| At 30 April 2025 | 1,101 |  |

| DEPRECIATION

| At 1 May 2024 | 705 |  |

| Charge for year | 167 |  |

| At 30 April 2025 | 872 |  |

| NET BOOK VALUE

| At 30 April 2025 | 229 |  |

| At 30 April 2024 | 139 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,294 |  | 2,123 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,452 |  | 1,886 |  |

| Directors' current accounts | 24,665 |  | 14,543 |  |

| Accruals | 1,061 |  | 1,029 |  |

28,178 |  | 17,458 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

8. | RELATED PARTY TRANSACTIONS

| At the balance sheet date, the company owed £24,665 (2024: £14,543) to Mr P Collings-Wells. There are no terms relating to the payment of interest or repayment of capital on this loan.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr P Collings-Wells.

| The sole director and shareholder of the company.