REGISTERED NUMBER: 03800167 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Alive Communications Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C L Simpson

SECRETARY:

Mrs J Simpson

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

03800167 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

6,870

8,055

CURRENT ASSETS

Stocks

5

417,075

327,993

Debtors

6

2,488,528

684,276

Cash at bank

175,326

793,914

3,080,929

1,806,183

CREDITORS

Amounts falling due within one year

7

(2,883,079

)

(1,637,614

)

NET CURRENT ASSETS

197,850

168,569

TOTAL ASSETS LESS CURRENT LIABILITIES

204,720

176,624

CAPITAL AND RESERVES

Called up share capital

1,234

1,234

Share premium

3,389

3,389

Retained earnings

200,097

172,001

204,720

176,624

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

C L Simpson - Director

1.	STATUTORY INFORMATION

Alive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of the services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due for projects completed during the period.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

20% on reducing balance

Computer equipment

-

30% on reducing balance

Work in progress

Work in progress is recognised in respect of costs incurred which are yet to be utilised in the performance of revenue-earning contracts.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1 January 2025

11,333

268

9,503

21,104

Additions

-

-

1,456

1,456

At 31 December 2025

11,333

268

10,959

22,560

DEPRECIATION

At 1 January 2025

7,933

189

4,927

13,049

Charge for year

1,133

16

1,492

2,641

At 31 December 2025

9,066

205

6,419

15,690

NET BOOK VALUE

At 31 December 2025

2,267

63

4,540

6,870

At 31 December 2024

3,400

79

4,576

8,055

5.

STOCKS

2025

2024

£

£

Work-in-progress

417,075

327,993

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,024,581

317,594

Amounts owed by group undertakings

965,928

201,400

Other debtors

17,000

-

VAT

-

16,853

Accrued income

245,072

139,252

Prepayments

235,947

9,177

2,488,528

684,276

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

406,541

201,422

Sales received in advance

2,225,285

1,086,346

Tax

127,663

87,958

Social security and other taxes

33,320

31,314

VAT

19,239

-

Company credit card

3,236

1,957

Company credit card 2

32,994

172,290

Accruals

34,801

56,327

2,883,079

1,637,614

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

1,935

11,607

Between one and five years

-

1,935

1,935

13,542

9.	SECURED DEBTS

Barclays Bank plc has a fixed and floating charge over the undertaking and its assets present and future.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

C L Simpson

Balance outstanding at start of year

-

-

Amounts advanced

8,292

12,760

Amounts repaid

(8,292

)

(12,760

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The above loan is unsecured, interest free and repayable on demand.