Social_Communications_Group_Limited_31_Dec_2025_companies_house_set_of

		Year to 31 Dec 2025	Period from 1 Apr 2024 to 31 Dec 2024
Turnover		2,174,717		1,642,094
Cost of sales		(288,150	)	(274,866	)
Gross profit		1,886,567		1,367,228
Administrative expenses		(1,922,774	)	(1,353,755	)
Operating (loss)/profit		(36,207	)	13,473
Other interest receivable and similar income		817		625
Interest payable and similar expenses		(290	)	(357	)
(Loss)/profit before tax	4	(35,680	)	13,741
Tax on (loss)/profit		-		35,034
(Loss)/profit for the financial year		(35,680	)	48,775

		2025	2024
Fixed assets
Intangible assets	6	5,894		7,431
Tangible assets	7	62,838		78,642
Investments	8	400		400
		69,132		86,473
Current assets
Debtors	9	586,043		490,957
Cash at bank and in hand		606		231,970
		586,649		722,927
Creditors: amounts falling due within one year	10	(185,091	)	(268,604	)
Net current assets		401,558		454,323
Total assets less current liabilities		470,690		540,796
Creditors: amounts falling due after more than one year	11	-		(4,409	)
Net assets		470,690		536,387
Capital and reserves
Called up share capital		1,343		1,358
Share premium		339,755		369,757
Profit and loss account		129,592		165,272
Shareholders funds		470,690		536,387

	Called up share capital	Share premium account	Profit and loss account	Total
At 1 April 2024	1,358		369,757		116,497		487,612

Social Communications Group Limited

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Huckletree Ancoats The Express Building

9 Great Ancoats Street

Manchester

M4 5AD

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the foolowing conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Other intangible assets

10% straight line

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	25% straight line
Motor vehicles	20% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):

	Year to 31 Dec 2025	Period from 1 Apr 2024 to 31 Dec 2024
	£	£
Amortisation of intangible assets	1,538	1,153
Depreciation of tangible assets	20,076	14,361

5 Average number of employees

The average number of persons employed by the company during the year was

(2024:

6 Intangible assets

	Other intangible assets
	£
Cost
At 1 January 2025 and 31 December 2025	15,375
Amortisation
At 1 January 2025	7,944
Charge	1,537
At 31 December 2025	9,481
Carrying amount
At 31 December 2025	5,894
At 31 December 2024	7,431

7 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 January 2025	156,201
Additions	6,920
Disposals	(10,739	)
At 31 December 2025	152,382
Depreciation
At 1 January 2025	77,559
Charge	20,076
Disposals	(8,091	)
At 31 December 2025	89,544
Carrying amount
At 31 December 2025	62,838
At 31 December 2024	78,642

8 Investments

	Shares in group undertakings and participating interests
	£
Cost
At 1 January 2025	400
At 31 December 2025	400
Impairment
At 1 January 2025 and 31 December 2025	-
Carrying amount
At 31 December 2025	400
At 31 December 2024	400

9 Debtors

	2025	2024
	£	£
Trade debtors	500,055	353,051
Other debtors	85,988	137,906
	586,043	490,957

10 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	30,740	10,397
Trade creditors	25,467	35,787
Taxation and social security	91,220	102,027
Other creditors	37,664	120,393
	185,091	268,604

11 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	-		4,409

12 Operating leases

	Year to 31 Dec 2025	Period from 1 Apr 2024 to 31 Dec 2024
The company as lessee
	£	£
Not later than 1 year	141,180	102,907
Later than 1 year and not later than 5 years	25,933	6,933
	167,113	109,840

13 Directors' advances, credit and guarantees

J Quinton-Barber

Brought forward £nil

Amounts advanced £10,000

Amounts repaid £3,056

Carried forward £6,944

P Wrathmell

Brought forward £6,392

Amounts advanced £nil

Amounts repaid £6,392

Carried forward £nil

Redemption of shares	(15	)	(30,002	)	-		(30,017	)
Total investments by and distributions to owners	(15	)	(30,002	)	-		(30,017	)

Directors	Mr John Quinton-Barber
	Mr Peter Wrathmell (resigned 22 December 2025 )

Mr John Quinton-Barber
Mr Peter Wrathmell	(resigned 22 December 2025 )

		Year to 31 Dec 2025		Period from 1 Apr 2024 to 31 Dec 2024
	Note	£		£
Turnover		2,174,717		1,642,094
Cost of sales		(288,150	)	(274,866	)
Gross profit		1,886,567		1,367,228
Administrative expenses		(1,922,774	)	(1,353,755	)
Operating (loss)/profit		(36,207	)	13,473
Other interest receivable and similar income		817		625
Interest payable and similar expenses		(290	)	(357	)
(Loss)/profit before tax	4	(35,680	)	13,741
Tax on (loss)/profit		-		35,034
(Loss)/profit for the financial year		(35,680	)	48,775

Profit for the period	-		-		48,775		48,775
Total comprehensive income for the period	-		-		48,775		48,775

At 31 December 2024 and 1 January 2025	1,358	369,757	165,272		536,387
Loss for the year	-	-	(35,680	)	(35,680	)
Total comprehensive income for the year	-	-	(35,680	)	(35,680	)

Directors

Small company provisions

1 General information

2 Statement of compliance

3 Accounting policies

Basis of preparation

Turnover

Intangible assets

Tangible assets

Fixed asset investments

Impairment

Financial instruments

Deferred tax

Defined contribution pension plan

Operating leases

4 Profit/loss before tax

5 Average number of employees

6 Intangible assets

7 Tangible assets

8 Investments

9 Debtors

10 Creditors: amounts falling due within one year

11 Creditors: amounts falling due after more than one year

12 Operating leases

13 Directors' advances, credit and guarantees