Comunis Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04823119

Comunis Limited

Filleted Unaudited Financial Statements

31 July 2025

Comunis Limited

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	4	312,628	279,135
Tangible assets	5	4,623	7,937
Investments	6	50,000	50,000
		---------	---------
		367,251	337,072

Current assets

Debtors	7	277,441	252,889
Cash at bank and in hand		1,001,719	909,937
		------------	------------
		1,279,160	1,162,826

Creditors: amounts falling due within one year	8	579,578	489,167
		------------	------------
Net current assets		699,582	673,659
		------------	------------
Total assets less current liabilities		1,066,833	1,010,731
		------------	------------
Net assets		1,066,833	1,010,731
		------------	------------

Capital and reserves

Called up share capital	152	152
Share premium account	344,310	344,310
Capital redemption reserve	4	4
Profit and loss account	722,367	666,265
	------------	------------
Shareholders funds	1,066,833	1,010,731
	------------	------------

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 31 July 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 .

Comunis Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 10 February 2026 , and are signed on behalf of the board by:

Mr N J Beale

Director

Company registration number: 04823119

Comunis Limited

Accounting Policies

Year ended 31 July 2025

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents the value, net of Value Added Tax, of services provided to customers. Revenue of a license nature is recognised evenly over the period to which it relates. To the extent that revenue of a license nature relates to a period after the year end, the appropriate amount is shown in creditors as Other Creditors. Revenue derived from special projects, implementation and consultancy services is recognised in the period in which the services are provided.

Taxation

Current tax is recognised on taxable profit for the current and past periods. Income from the UK R&D Expenditure Credit is recognised in the profit and loss account when qualifying expenditure is incurred and receipt is reasonably assured. The credit is included gross, above operating profit, and amounts receivable from HMRC are shown as other debtors. The credit is taxable for corporation tax.

Intangible assets

Development costs are capitalised to the extent that they fit the requirements of FRS102. Costs are written off over the expected life of each specific module, commencing when the relevant module becomes operational. Expected useful lives vary between 24 and 60 months depending on the nature of the specific module.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Development Costs	-	Over life of projects

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

The company is continually striving to enhance its products and to develop new products. Costs relating to these activities are written off in the year in which they are incurred, unless they meet the criteria set out under the heading of intangible assets.

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:

	Office Equipment	-	Over 2-3 years

Defined contribution plans

Contributions are made to defined contribution plans of employees in accordance with auto-enrolment regulations. Contributions are charged to the profit and loss account in the period to which they relate.

Comunis Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 85 Great Portland Street, 1st Floor, London, W1W 7LT.

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. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).

4. Intangible assets

	Development costs
	£
Cost
At 1 August 2024	1,482,034
Additions	164,083
	------------
At 31 July 2025	1,646,117
	------------
Amortisation
At 1 August 2024	1,202,899
Charge for the year	130,590
	------------
At 31 July 2025	1,333,489
	------------
Carrying amount
At 31 July 2025	312,628
	------------
At 31 July 2024	279,135
	------------

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 August 2024	42,556	42,556
Additions	1,090	1,090
	--------	--------
At 31 July 2025	43,646	43,646
	--------	--------
Depreciation
At 1 August 2024	34,619	34,619
Charge for the year	4,404	4,404
	--------	--------
At 31 July 2025	39,023	39,023
	--------	--------
Carrying amount
At 31 July 2025	4,623	4,623
	--------	--------
At 31 July 2024	7,937	7,937
	--------	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 August 2024 and 31 July 2025	50,000
	--------
Impairment
At 1 August 2024 and 31 July 2025	–
	--------

Carrying amount
At 31 July 2025	50,000
	--------
At 31 July 2024	50,000
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	211,540	240,330
Other debtors	65,901	12,559
	---------	---------
	277,441	252,889
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,286	8,762
Corporation tax	60,081	–
Social security and other taxes	67,493	54,284
Other creditors	445,718	426,121
	---------	---------
	579,578	489,167
	---------	---------