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REGISTERED NUMBER: 09693235 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 July 2025

for

McHugh Comms Limited

McHugh Comms Limited (Registered number: 09693235)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

McHugh Comms Limited (Registered number: 09693235)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 425,431 |  | 420,988 |  |

CURRENT ASSETS

Debtors | 5 | 404,765 |  | 765,409 |  |

Cash at bank | 128,233 |  | 231,659 |  |

532,998 |  | 997,068 |  |

CREDITORS

Amounts falling due within one year | 6 | 233,085 |  | 383,555 |  |

NET CURRENT ASSETS | 299,913 |  | 613,513 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 725,344 |  | 1,034,501 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (138,341 | ) | (104,490 | ) |

PROVISIONS FOR LIABILITIES | (84,822 | ) | (100,932 | ) |

NET ASSETS | 502,181 |  | 829,079 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 502,081 |  | 828,979 |  |

SHAREHOLDERS' FUNDS | 502,181 |  | 829,079 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

McHugh Comms Limited (Registered number: 09693235)

Balance Sheet - continued

31 July 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 February 2026 and were signed by:

Mr P B McHugh - Director

McHugh Comms Limited (Registered number: 09693235)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| McHugh Comms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09693235

| Registered office: | Unit 3, Swinnow Court

| 621 Stanningley Road

| Leeds

| LS13 4ER

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| 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 and value added tax.

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion and the contract activity at the balance sheet date.

| Tangible fixed assets

| Tangible fixed assets are stated at purchase cost, net of depreciation.

| Depreciation is provided on all tangible assets at rates calculated to write off the cost less estimated residual value of each asset on a straight line or reducing balance basis over its expected useful life as follows:

| Short leasehold |  | - 33% on straight line |  |

| Plant and machinery |  | - 20% on reducing balance |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting estimated costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

| The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

McHugh Comms Limited (Registered number: 09693235)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense.

| Where material, the cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.

McHugh Comms Limited (Registered number: 09693235)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| The following assets and liabilities are classified as basic financial instruments - trade debtors, other debtors, cash and bank balances, trade creditors, other creditors, bank loans and hire purchase.

| Trade debtors, other debtors, cash and bank balances, trade creditors and other creditors are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

| Bank loans and hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently measured at amortised cost using the effective interest method.

| Impairment of assets

| Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

| Non financial assets

| An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Financial assets

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had the impairment loss not been recognised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 26 ) .

McHugh Comms Limited (Registered number: 09693235)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 27,039 |  | 779,972 |  | 807,011 |  |

| Additions | 26,095 |  | 155,581 |  | 181,676 |  |

| Disposals | - |  | (109,948 | ) | (109,948 | ) |

| At 31 July 2025 | 53,134 |  | 825,605 |  | 878,739 |  |

| DEPRECIATION

| At 1 August 2024 | 11,746 |  | 374,277 |  | 386,023 |  |

| Charge for year | 15,935 |  | 127,159 |  | 143,094 |  |

| Eliminated on disposal | - |  | (75,809 | ) | (75,809 | ) |

| At 31 July 2025 | 27,681 |  | 425,627 |  | 453,308 |  |

| NET BOOK VALUE

| At 31 July 2025 | 25,453 |  | 399,978 |  | 425,431 |  |

| At 31 July 2024 | 15,293 |  | 405,695 |  | 420,988 |  |

| The net book value of tangible fixed assets includes £ 236,321 (2024 - £ 169,076 ) in respect of assets held under hire purchase contracts.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 81,150 |  | 229,984 |  |

| Amounts recoverable on contract | 78,002 |  | 149,061 |  |

| Other debtors | 245,613 |  | 386,364 |  |

404,765 |  | 765,409 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 11,363 |  | 13,636 |  |

| Hire purchase contracts (see note 8) | 66,855 |  | 62,935 |  |

| Trade creditors | 672 |  | 252 |  |

| Taxation and social security | 129,456 |  | 237,800 |  |

| Other creditors | 24,739 |  | 68,932 |  |

233,085 |  | 383,555 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 11,363 |  |

| Hire purchase contracts (see note 8) | 138,341 |  | 77,709 |  |

| Other creditors | - |  | 15,418 |  |

138,341 |  | 104,490 |  |

McHugh Comms Limited (Registered number: 09693235)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 66,855 |  | 62,935 |  |

| Between one and five years | 138,341 |  | 77,709 |  |

205,196 |  | 140,644 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 5,417 |  | 26,558 |  |

| Between one and five years | - |  | 5,417 |  |

5,417 |  | 31,975 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 205,196 |  | 140,644 |  |

| Hire purchase contracts are secured over the assets to which they relate.

10. | CALLED UP SHARE CAPITAL

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Allotted, issued and fully paid |  | 100 |  |  | 100 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr P B McHugh

| Balance outstanding at start of year | 88,283 |  | 118,283 |  |

| Amounts advanced | 1,513 |  | - |  |

| Amounts repaid | (30,000 | ) | (30,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 59,796 |  | 88,283 |  |