REGISTERED NUMBER: 05852071 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Data Messaging & Communications Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

C Cuthbertson

SECRETARY:

P J Higham

REGISTERED OFFICE:

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

REGISTERED NUMBER:

05852071 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Data Messaging & Communications Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Data Messaging & Communications Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Data Messaging & Communications Limited and state those matters that we have agreed to state to the director of Data Messaging & Communications Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Data Messaging & Communications Limited and its director for our work or for this report.

It is your duty to ensure that Data Messaging & 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 Data Messaging & Communications Limited. You consider that Data Messaging & 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 Data Messaging & 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.

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

6 March 2026

FIXED ASSETS

Tangible assets

5

3,984

3,982

CURRENT ASSETS

Stocks

6

2,514

2,244

Debtors

7

134,045

138,488

Cash at bank

3,827

24,679

140,386

165,411

CREDITORS

Amounts falling due within one year

8

(86,586

)

(101,252

)

NET CURRENT ASSETS

53,800

64,159

TOTAL ASSETS LESS CURRENT LIABILITIES

57,784

68,141

CREDITORS

Amounts falling due after more than one year

9

-

(7,928

)

NET ASSETS

57,784

60,213

CAPITAL AND RESERVES

Called up share capital

12

140

140

Share premium

34,965

34,965

Retained earnings

22,679

25,108

SHAREHOLDERS' FUNDS

57,784

60,213

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

C Cuthbertson - Director

1.	STATUTORY INFORMATION

Data Messaging & Communications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Hire purchase and leasing commitments

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

2,019

13,890

15,909

Additions

415

1,128

1,543

At 30 September 2025

2,434

15,018

17,452

DEPRECIATION

At 1 October 2024

1,306

10,621

11,927

Charge for year

200

1,341

1,541

At 30 September 2025

1,506

11,962

13,468

NET BOOK VALUE

At 30 September 2025

928

3,056

3,984

At 30 September 2024

713

3,269

3,982

6.

STOCKS

2025

2024

£

£

Stocks

2,514

2,244

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

119,557

132,218

Other debtors

14,488

6,270

134,045

138,488

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,112

8,484

Taxation and social security

59,827

68,395

Other creditors

14,647

24,373

86,586

101,252

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

7,928

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

-

7,928

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

-

7,928

Amounts due in respect of the above are secured by the personal guarantee of the director.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

105

Ordinary A

£1

105

105

35

Ordinary B

£1

35

35

140

140