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Registered number: 05245121 P T COMMUNICATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Year Ended 30 September 2025
P T COMMUNICATION LIMITED Registered number: 05245121 BALANCE SHEET As at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 91 |  | 91 |
Cash at bank and in hand |  | 4 |  | 146 |
|  | 95 |  | 237 |
Creditors: amounts falling due within one year | 4 | (145,477) |  | (145,228) |
Net current liabilities |  |  | (145,382) |  | (144,991)
Total assets less current liabilities |  |  | (145,382) |  | (144,991)
Net liabilities |  |  | (145,382) |  | (144,991)
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 100 |  | 100
Profit and loss account |  |  | (145,482) |  | (145,091)
|  |  | (145,382) |  | (144,991)
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P T COMMUNICATION LIMITED Registered number: 05245121 BALANCE SHEET (CONTINUED) As at 30 September 2025 For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.
H Singh
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
P T COMMUNICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 September 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 05245121. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. Cash flow Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.
| 2.2 | Going concern
The company has net liabilities as at 30 September 2025. The directors have assessed the company as a going concern as the company has the ability to meet it's debts as they fall due, due to the continued support of the parent company, fellow subsidiaries and the director, all of whom make up most of the company's creditors.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
P T COMMUNICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 September 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 91 | 91
|  | 91 | 91
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 133,703 | 133,703
| Other creditors | 11,001 | 10,752
| Accruals and deferred income | 773 | 773
|  | 145,477 | 145,228
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
6. | Related party transactions
| As at 30 September 2025 amounts of £11,002 (2024 - £10,752) was due to the directors of the company. Loans are interest free and repayable on demand.
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