IRIS Accounts Production v26.1.10.61 09490788 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09490788 2024-12-31 09490788 2025-12-31 09490788 2025-01-01 2025-12-31 09490788 2023-12-31 09490788 2024-01-01 2024-12-31 09490788 2024-12-31 09490788 ns15:EnglandWales 2025-01-01 2025-12-31 09490788 ns14:PoundSterling 2025-01-01 2025-12-31 09490788 ns10:Director1 2025-01-01 2025-12-31 09490788 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09490788 ns10:SmallEntities 2025-01-01 2025-12-31 09490788 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09490788 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09490788 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09490788 ns10:FullAccounts 2025-01-01 2025-12-31 09490788 ns10:Director2 2025-01-01 2025-12-31 09490788 ns10:RegisteredOffice 2025-01-01 2025-12-31 09490788 ns5:CurrentFinancialInstruments 2025-12-31 09490788 ns5:CurrentFinancialInstruments 2024-12-31 09490788 ns5:Non-currentFinancialInstruments 2025-12-31 09490788 ns5:Non-currentFinancialInstruments 2024-12-31 09490788 ns5:ShareCapital 2025-12-31 09490788 ns5:ShareCapital 2024-12-31 09490788 ns5:CapitalRedemptionReserve 2025-12-31 09490788 ns5:CapitalRedemptionReserve 2024-12-31 09490788 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09490788 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09490788 ns5:MotorVehicles 2025-01-01 2025-12-31 09490788 ns5:ComputerEquipment 2025-01-01 2025-12-31 09490788 ns5:MotorVehicles 2024-12-31 09490788 ns5:ComputerEquipment 2024-12-31 09490788 ns5:MotorVehicles 2025-12-31 09490788 ns5:ComputerEquipment 2025-12-31 09490788 ns5:MotorVehicles 2024-12-31 09490788 ns5:ComputerEquipment 2024-12-31 09490788 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09490788 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09490788 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-12-31 09490788 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-12-31 09490788 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 09490788 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 09490788 ns5:Secured 2025-12-31 09490788 ns5:Secured 2024-12-31 09490788 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09490788 ns5:CapitalRedemptionReserve 2024-12-31 09490788 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09490788 ns10:Director1 1 2024-12-31 09490788 ns10:Director1 1 2023-12-31 09490788 ns10:Director1 1 2025-01-01 2025-12-31 09490788 ns10:Director1 1 2024-01-01 2024-12-31 09490788 ns10:Director1 1 2025-12-31 09490788 ns10:Director1 1 2024-12-31 09490788 2 ns10:Director2 2024-12-31 09490788 2 ns10:Director2 2023-12-31 09490788 2 ns10:Director2 2025-01-01 2025-12-31 09490788 2 ns10:Director2 2024-01-01 2024-12-31 09490788 2 ns10:Director2 2025-12-31 09490788 2 ns10:Director2 2024-12-31

REGISTERED NUMBER: 09490788 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| DESIGNATE COMMUNICATIONS LIMITED |

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DESIGNATE COMMUNICATIONS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Ms M Boote

| A W Hill

| REGISTERED OFFICE: | 4 St. Georges Place

| Brighton

| United Kingdom

| BN1 4GA

| REGISTERED NUMBER: | 09490788 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,974 |  | 9,549 |  |

CURRENT ASSETS

Debtors | 5 | 912,059 |  | 1,073,712 |  |

Cash at bank | 386,566 |  | 238,768 |  |

1,298,625 |  | 1,312,480 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,053,494 |  | 869,453 |  |

NET CURRENT ASSETS | 245,131 |  | 443,027 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 256,105 |  | 452,576 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (154,834 | ) | (218,451 | ) |

PROVISIONS FOR LIABILITIES | (2,063 | ) | - |  |

NET ASSETS | 99,208 |  | 234,125 |  |

CAPITAL AND RESERVES

Called up share capital | 136 |  | 190 |  |

Capital redemption reserve | 9 | 64 |  | 10 |  |

Retained earnings | 9 | 99,008 |  | 233,925 |  |

99,208 |  | 234,125 |  |

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 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 4 June 2026 and were signed on its behalf by:

A W Hill - Director

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Designate 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Financial instruments

| 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.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| 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.

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 34,874 |  | 130,620 |  | 165,494 |  |

| Additions | 2,895 |  | 8,986 |  | 11,881 |  |

| At 31 December 2025 | 37,769 |  | 139,606 |  | 177,375 |  |

| DEPRECIATION

| At 1 January 2025 | 30,232 |  | 125,713 |  | 155,945 |  |

| Charge for year | 4,642 |  | 5,814 |  | 10,456 |  |

| At 31 December 2025 | 34,874 |  | 131,527 |  | 166,401 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,895 |  | 8,079 |  | 10,974 |  |

| At 31 December 2024 | 4,642 |  | 4,907 |  | 9,549 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 312,748 |  | 520,396 |  |

| Other debtors | 599,311 |  | 553,316 |  |

912,059 |  | 1,073,712 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 69,272 |  | 122,231 |  |

| Trade creditors | 130,531 |  | 322,653 |  |

| Tax | 55,595 |  | 34,635 |  |

| Social security and other taxes | 27,961 |  | 23,052 |  |

| VAT | 75,065 |  | 81,723 |  |

| Other creditors | 4,753 |  | 5,207 |  |

| Deferred income | 656,570 |  | 171,386 |  |

| Accrued expenses | 33,747 |  | 108,566 |  |

1,053,494 |  | 869,453 |  |

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 33,312 |  | - |  |

| Bank loans - 2-5 years | 121,522 |  | 218,451 |  |

154,834 |  | 218,451 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 224,106 |  | 340,682 |  |

| There are fixed and floating charges in place over the company's assets as security in relation to the bank loans.

9. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 233,925 |  | 10 |  | 233,935 |  |

| Profit for the year | 116,302 |  | 116,302 |  |

| Purchase of own shares | (251,219 | ) | 54 |  | (251,165 | ) |

| At 31 December 2025 | 99,008 |  | 64 |  | 99,072 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| A W Hill

| Balance outstanding at start of year | 6,321 |  | - |  |

| Amounts advanced | 28,990 |  | 6,321 |  |

| Amounts repaid | (364 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 34,947 |  | 6,321 |  |

| Ms M Boote

| Balance outstanding at start of year | 354 |  | - |  |

| Amounts advanced | 22,892 |  | 354 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 23,246 |  | 354 |  |

| These balances represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate.

DESIGNATE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09490788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | RELATED PARTY DISCLOSURES

| Designate Adverting LLP

| During the year, Designate Advertising LLP decreased their loan from the company. As at 31 December 2025, Designate Advertising LLP owed Designate Communications Limited £44,686 (2024: £443,141) . All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is A W Hill.

| This was by virtue of his 93% holding of the issued share capital.