REGISTERED NUMBER: 11001423 (England and Wales)

WEARMOUTH COMMUNICATIONS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

C J B Wearmouth

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

Northamptonshire

NN2 7AZ

REGISTERED NUMBER:

11001423 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

780

1,190

CURRENT ASSETS

Debtors

5

4,402

5,499

Cash at bank

2,303

4,121

6,705

9,620

CREDITORS

Amounts falling due within one year

6

7,265

9,030

NET CURRENT (LIABILITIES)/ASSETS

(560

)

590

TOTAL ASSETS LESS CURRENT LIABILITIES

220

1,780

CREDITORS

Amounts falling due after more than one year

7

-

(1,291

)

PROVISIONS FOR LIABILITIES

(148

)

(226

)

NET ASSETS

72

263

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

(128

)

63

SHAREHOLDERS' FUNDS

72

263

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

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

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

C J B Wearmouth - Director

1.	STATUTORY INFORMATION

Wearmouth Communications Ltd 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.

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

-

Straight line over 5 years

Computer equipment

-

Straight line over 5 years

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.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

100

2,550

2,650

DEPRECIATION

At 1 November 2024

100

1,360

1,460

Charge for year

-

410

410

At 31 October 2025

100

1,770

1,870

NET BOOK VALUE

At 31 October 2025

-

780

780

At 31 October 2024

-

1,190

1,190

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,810

3,560

Directors' current accounts

318

1,665

Prepayments

274

274

4,402

5,499

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

1,333

2,111

Corporation tax

4,371

5,787

Social security and other taxes

98

-

VAT

1,463

84

Other creditors

-

1,048

7,265

9,030

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 2-5 years

-

1,291

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

100

Ordinary B

£1

100

100

200

200

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

C J B Wearmouth

Balance outstanding at start of year

1,665

-

Amounts advanced

-

1,665

Amounts repaid

(1,347

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

318

1,665