IRIS Accounts Production v26.1.0.640 09764987 Board of Directors Board of Directors 1.10.24 31.3.26 31.3.26 false true false false true false 505000 90000 415000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09764987 2024-09-30 09764987 2026-03-31 09764987 2024-10-01 2026-03-31 09764987 2023-09-30 09764987 2023-10-01 2024-09-30 09764987 2024-09-30 09764987 ns15:EnglandWales 2024-10-01 2026-03-31 09764987 ns14:PoundSterling 2024-10-01 2026-03-31 09764987 ns10:Director1 2024-10-01 2026-03-31 09764987 ns10:Director2 2024-10-01 2026-03-31 09764987 ns10:PrivateLimitedCompanyLtd 2024-10-01 2026-03-31 09764987 ns10:SmallEntities 2024-10-01 2026-03-31 09764987 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2026-03-31 09764987 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2026-03-31 09764987 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2026-03-31 09764987 ns10:FullAccounts 2024-10-01 2026-03-31 09764987 42 ns10:Director2 2024-10-01 2026-03-31 09764987 42 ns10:Director2 2026-03-31 09764987 ns5:CurrentFinancialInstruments 2026-03-31 09764987 ns5:CurrentFinancialInstruments 2024-09-30 09764987 ns5:Non-currentFinancialInstruments 2026-03-31 09764987 ns5:Non-currentFinancialInstruments 2024-09-30 09764987 ns5:ShareCapital 2026-03-31 09764987 ns5:ShareCapital 2024-09-30 09764987 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 09764987 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09764987 ns10:RegisteredOffice 2024-10-01 2026-03-31 09764987 ns5:PlantMachinery 2024-10-01 2026-03-31 09764987 ns5:FurnitureFittings 2024-10-01 2026-03-31 09764987 ns5:MotorVehicles 2024-10-01 2026-03-31 09764987 ns5:PlantMachinery 2024-09-30 09764987 ns5:FurnitureFittings 2024-09-30 09764987 ns5:MotorVehicles 2024-09-30 09764987 ns5:PlantMachinery 2026-03-31 09764987 ns5:FurnitureFittings 2026-03-31 09764987 ns5:MotorVehicles 2026-03-31 09764987 ns5:PlantMachinery 2024-09-30 09764987 ns5:FurnitureFittings 2024-09-30 09764987 ns5:MotorVehicles 2024-09-30 09764987 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-30 09764987 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-01 2026-03-31 09764987 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-03-31 09764987 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-30 09764987 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 09764987 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09764987 ns10:Director1 1 2024-09-30 09764987 ns10:Director1 1 2023-09-30 09764987 ns10:Director1 1 2024-10-01 2026-03-31 09764987 ns10:Director1 1 2023-10-01 2024-09-30 09764987 ns10:Director1 1 2026-03-31 09764987 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 09764987 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026 |

| FOR |

| PROFESSIONAL COMMUNICATIONS SOLUTIONS |

| LTD |

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 35,893 |  | 89,577 |  |

CURRENT ASSETS

Stocks | 34,887 |  | 198,085 |  |

Debtors | 5 | 433,957 |  | 70,935 |  |

Cash at bank and in hand | 328,175 |  | 527,589 |  |

797,019 |  | 796,609 |  |

CREDITORS

Amounts falling due within one year | 6 | 152,482 |  | 281,794 |  |

NET CURRENT ASSETS | 644,537 |  | 514,815 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 680,430 |  | 604,392 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (36,168 | ) |

PROVISIONS FOR LIABILITIES | (8,973 | ) | (22,394 | ) |

NET ASSETS | 671,457 |  | 545,830 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 671,455 |  | 545,828 |  |

SHAREHOLDERS' FUNDS | 671,457 |  | 545,830 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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.

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

BALANCE SHEET - continued

31 MARCH 2026

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 1 June 2026 and were signed on its behalf by:

Mr D Greenwood - Director

Mrs M Greenwood - Director

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026

1. | STATUTORY INFORMATION

| Professional Communications Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09764987

| Registered office: | 108 Wype Road

| Eastrea

| Peterborough

| Cambridgeshire

| PE7 2AZ

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 represents the invoiced value of goods and services supplied, stated net of value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant & equipment | - | 20% on reducing balance

| Office & computer equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the period 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.

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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 period 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Office & |

| Plant & |  | computer |  | Motor |

| equipment |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 30,283 |  | 5,700 |  | 115,820 |  | 151,803 |  |

| Additions | 2,000 |  | 916 |  | - |  | 2,916 |  |

| Disposals | - |  | - |  | (64,019 | ) | (64,019 | ) |

| At 31 March 2026 | 32,283 |  | 6,616 |  | 51,801 |  | 90,700 |  |

| DEPRECIATION

| At 1 October 2024 | 20,325 |  | 2,218 |  | 39,683 |  | 62,226 |  |

| Charge for period | 3,737 |  | 1,007 |  | 20,383 |  | 25,127 |  |

| Eliminated on disposal | - |  | - |  | (32,546 | ) | (32,546 | ) |

| At 31 March 2026 | 24,062 |  | 3,225 |  | 27,520 |  | 54,807 |  |

| NET BOOK VALUE

| At 31 March 2026 | 8,221 |  | 3,391 |  | 24,281 |  | 35,893 |  |

| At 30 September 2024 | 9,958 |  | 3,482 |  | 76,137 |  | 89,577 |  |

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024 | 74,508 |  |

| Disposals | (22,707 | ) |

| At 31 March 2026 | 51,801 |  |

| DEPRECIATION

| At 1 October 2024 | 22,531 |  |

| Charge for period | 16,757 |  |

| Eliminated on disposal | (11,768 | ) |

| At 31 March 2026 | 27,520 |  |

| NET BOOK VALUE

| At 31 March 2026 | 24,281 |  |

| At 30 September 2024 | 51,977 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Trade debtors | 13,057 |  | 63,420 |  |

| Other debtors | 420,900 |  | 7,515 |  |

433,957 |  | 70,935 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Hire purchase contracts | 27,634 |  | 11,071 |  |

| Trade creditors | 25,160 |  | 94,939 |  |

| Taxation and social security | 91,587 |  | 168,079 |  |

| Other creditors | 8,101 |  | 7,705 |  |

152,482 |  | 281,794 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 36,168 |  |

PROFESSIONAL COMMUNICATIONS SOLUTIONS

LTD (REGISTERED NUMBER: 09764987)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2026

8. | TRANSACTIONS WITH DIRECTORS

| The following loan to the directors subsisted during the period ended 31 March 2026 and the year ended 30 September 2024:

2026 | 2024 |

£ | £ |

| Mr D Greenwood and Mrs M Greenwood

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 505,000 |  | - |  |

| Amounts repaid | (90,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 415,000 |  | - |  |

| The above balance is included in other debtors and will be repaid within 9 months of the balance sheet date.

| Included in other creditors is the directors current account with the company amounting to £6,766 (2024 - £5,820).

| Dividends were paid to the directors in the year amounting to £107,080 (2024 - £74,540).