REGISTERED NUMBER: 08748981 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Telecom Direct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J L Hall

M R W Theal

REGISTERED OFFICE:

78, The Foundry

The Beacon

Eastbourne

East Sussex

BN21 3NW

REGISTERED NUMBER:

08748981 (England and Wales)

ACCOUNTANTS:

Porters Associates Ltd

38 Central Avenue

Polegate

East Sussex

BN26 6HA

FIXED ASSETS

Tangible assets

4

12,230

15,568

CURRENT ASSETS

Stocks

5

1,000

1,000

Debtors

6

45,620

19,630

Cash at bank

15,852

4,640

62,472

25,270

CREDITORS

Amounts falling due within one year

7

58,333

36,171

NET CURRENT ASSETS/(LIABILITIES)

4,139

(10,901

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,369

4,667

CREDITORS

Amounts falling due after more than one year

8

13,417

25,125

NET ASSETS/(LIABILITIES)

2,952

(20,458

)

CAPITAL AND RESERVES

Called up share capital

109

10

Retained earnings

9

2,843

(20,468

)

2,952

(20,458

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Ms J L Hall - Director

M R W Theal - Director

1.	STATUTORY INFORMATION

Telecom Direct 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.	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.

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

-

25% on reducing balance

Motor vehicles

-

10% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 August 2024

15,881

13,920

29,801

Additions

738

-

738

At 31 July 2025

16,619

13,920

30,539

DEPRECIATION

At 1 August 2024

12,841

1,392

14,233

Charge for year

944

3,132

4,076

At 31 July 2025

13,785

4,524

18,309

NET BOOK VALUE

At 31 July 2025

2,834

9,396

12,230

At 31 July 2024

3,040

12,528

15,568

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

1,000

1,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

17,726

7,490

Other debtors

442

33

Directors' current accounts

27,452

12,107

45,620

19,630

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

10,536

7,052

Tax

23,783

-

Social security and other taxes

372

-

VAT

7,086

3,661

Directors' current accounts

6,556

15,458

58,333

36,171

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 2-5 years

13,417

25,125

9.

RESERVES

Retained

earnings

£

At 1 August 2024

(20,468

)

Profit for the year

77,311

Dividends

(54,000

)

At 31 July 2025

2,843