IRIS Accounts Production v26.1.10.61 10951884 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10951884 2024-09-30 10951884 2025-09-30 10951884 2024-10-01 2025-09-30 10951884 2023-09-30 10951884 2023-10-01 2024-09-30 10951884 2024-09-30 10951884 ns15:EnglandWales 2024-10-01 2025-09-30 10951884 ns14:PoundSterling 2024-10-01 2025-09-30 10951884 ns10:Director1 2024-10-01 2025-09-30 10951884 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10951884 ns10:SmallEntities 2024-10-01 2025-09-30 10951884 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10951884 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 10951884 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10951884 ns10:FullAccounts 2024-10-01 2025-09-30 10951884 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 10951884 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 10951884 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 10951884 ns10:Director2 2024-10-01 2025-09-30 10951884 ns10:Director3 2024-10-01 2025-09-30 10951884 ns10:RegisteredOffice 2024-10-01 2025-09-30 10951884 ns5:CurrentFinancialInstruments 2025-09-30 10951884 ns5:CurrentFinancialInstruments 2024-09-30 10951884 ns5:Non-currentFinancialInstruments 2025-09-30 10951884 ns5:Non-currentFinancialInstruments 2024-09-30 10951884 ns5:ShareCapital 2025-09-30 10951884 ns5:ShareCapital 2024-09-30 10951884 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 10951884 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10951884 ns5:FurnitureFittings 2024-10-01 2025-09-30 10951884 ns5:ComputerEquipment 2024-10-01 2025-09-30 10951884 ns5:FurnitureFittings 2024-09-30 10951884 ns5:ComputerEquipment 2024-09-30 10951884 ns5:FurnitureFittings 2025-09-30 10951884 ns5:ComputerEquipment 2025-09-30 10951884 ns5:FurnitureFittings 2024-09-30 10951884 ns5:ComputerEquipment 2024-09-30 10951884 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 10951884 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 10951884 ns5:CurrentFinancialInstruments 2024-10-01 2025-09-30 10951884 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 10951884 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 10951884 ns5:Non-currentFinancialInstruments 2024-10-01 2025-09-30 10951884 ns5:DeferredTaxation 2024-09-30 10951884 ns5:DeferredTaxation 2025-09-30 10951884 ns10:OrdinaryShareClass1 2025-09-30 10951884 ns10:OrdinaryShareClass2 2025-09-30 10951884 ns10:OrdinaryShareClass3 2025-09-30

REGISTERED NUMBER: 10951884 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PEMBROKE COMMUNICATIONS LTD

PEMBROKE COMMUNICATIONS LTD (REGISTERED NUMBER: 10951884) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PEMBROKE COMMUNICATIONS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | G C M Hampton

| V Naylor-Leyland

| K V Read

| REGISTERED OFFICE: | Room 73

| Wrest House

| Wrest Park

| Silsoe

| Bedfordshire

| MK45 4HR

| REGISTERED NUMBER: | 10951884 (England and Wales)

| ACCOUNTANTS: | MDG Business Associates Limited

| Room 73

| Wrest House

| Wrest Park

| Silsoe

| Bedfordshire

| MK45 4HR

PEMBROKE COMMUNICATIONS LTD (REGISTERED NUMBER: 10951884) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 8,350 |  | 13,959 |  |

CURRENT ASSETS

Debtors | 6 | 345,420 |  | 327,181 |  |

Cash at bank | 15,977 |  | 11,704 |  |

361,397 |  | 338,885 |  |

CREDITORS

Amounts falling due within one year | 7 | (107,102 | ) | (123,998 | ) |

NET CURRENT ASSETS | 254,295 |  | 214,887 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 262,645 |  | 228,846 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,200 | ) | (2,904 | ) |

PROVISIONS FOR LIABILITIES | 9 | (2,088 | ) | (3,490 | ) |

NET ASSETS | 259,357 |  | 222,452 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 500 |  | 500 |  |

Retained earnings | 258,857 |  | 221,952 |  |

SHAREHOLDERS' FUNDS | 259,357 |  | 222,452 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 26 June 2026 and were signed on its behalf by:

K V Read - Director

PEMBROKE COMMUNICATIONS LTD (REGISTERED NUMBER: 10951884) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Pembroke 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| After making enquires, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly the directors continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and 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.

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| 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.

| 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.

| Business bounce back loan scheme

| The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 nd up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

PEMBROKE COMMUNICATIONS LTD (REGISTERED NUMBER: 10951884) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 1,173 |  | 33,409 |  | 34,582 |  |

| Depreciation

| At 1 October 2024 | 1,073 |  | 19,550 |  | 20,623 |  |

| Charge for year | 45 |  | 5,564 |  | 5,609 |  |

| At 30 September 2025 | 1,118 |  | 25,114 |  | 26,232 |  |

| Net book value

| At 30 September 2025 | 55 |  | 8,295 |  | 8,350 |  |

| At 30 September 2024 | 100 |  | 13,859 |  | 13,959 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 76,419 |  | 108,687 |  |

| Amounts owed by group undertakings | 246,947 |  | 200,439 |  |

| Other debtors | 22,054 |  | 18,055 |  |

345,420 |  | 327,181 |  |

| Included within 'other debtors' is an amount of £17,855 (2024: £17,855) relating to a rent deposit which is due to be received in more than one year.

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,937 |  | 4,682 |  |

| Trade creditors | 3,239 |  | 12,043 |  |

| Amounts owed to group undertakings | 26,713 |  | - |  |

| Corporation tax | 20,483 |  | 41,760 |  |

| Social security and other taxes | 8,539 |  | 9,530 |  |

| VAT | 20,871 |  | 28,542 |  |

| Other creditors | 9,729 |  | 9,023 |  |

| Director's loan accounts | 7,445 |  | 9,450 |  |

| Accrued expenses | 6,146 |  | 8,968 |  |

107,102 |  | 123,998 |  |

| Interest on the bank loan was charged at 0% interest in year one and 2.5% per annum thereafter.

| The loan is 100% guaranteed by the government in line with the COVID scheme rules.

PEMBROKE COMMUNICATIONS LTD (REGISTERED NUMBER: 10951884) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,200 |  | 2,904 |  |

| Interest on the bank loan was charged at 0% interest in year one and 2.5% per annum thereafter.

| The loan is 100% guaranteed by the government in line with the COVID scheme rules.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 2,088 |  | 3,490 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 3,490 |  |

| Capital allowances in excess |

| of depreciation | (1,402 | ) |

| Balance at 30 September 2025 | 2,088 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

| 100 | Ordinary B | £1 | 100 |  | 100 |  |

| 100 | Ordinary C | £1 | 100 |  | 100 |  |

500 |  | 500 |  |

| On 05 February 2026 100 Ordinary D shares of £1 each were allotted at par.

| The Ordinary B shares, the Ordinary C and the Ordinary D shares hold no voting rights.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other group companies.

| Included within creditors is an amount of £2,114 (2024: £7,714) due to V Naylor-Leyland, director. Interest of £Nil (2024: £Nil) was paid during the year. There are no set repayment terms.

| Included within creditors is an amount of £2,159 (2024: £850) due to G C M Hampton, director. Interest of £Nil (2024: £Nil) was paid during the year. There are no set repayment terms.

| Included within creditors is an amount of £3,172 (2024: £886) due to K V Read, director, Interest of £Nil (2024: £Nil) was paid during the year. There are no set repayment terms.