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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
Page 1
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


The notes form part of these financial statements

Page 2
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.

Page 3
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.

Page 4
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.

Page 5