REGISTERED NUMBER: 05387712 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LAST TRANSMISSIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C B Last

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

05387712 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

116,174

78,488

CURRENT ASSETS

Stocks

88,892

82,778

Debtors

5

13,110

5,865

Cash at bank

5,557

8,586

107,559

97,229

CREDITORS

Amounts falling due within one year

6

41,929

30,375

NET CURRENT ASSETS

65,630

66,854

TOTAL ASSETS LESS CURRENT LIABILITIES

181,804

145,342

CREDITORS

Amounts falling due after more than one year

7

(39,385

)

(4,220

)

PROVISIONS FOR LIABILITIES

8

(9,722

)

(4,177

)

NET ASSETS

132,697

136,945

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

132,695

136,943

SHAREHOLDERS' FUNDS

132,697

136,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

C B Last - Director

1.	STATUTORY INFORMATION

Last Transmissions 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.

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.

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they consider that no material uncertainty exists. As a result, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

Turnover

Turnover represents invoices raised in respect of the maintenance and repair of motor vehicles excluding value added tax.

Turnover is recognised when the right to consideration becomes due.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

55,531

57,846

7,327

Additions

8,560

2,570

-

At 31 March 2026

64,091

60,416

7,327

DEPRECIATION

At 1 April 2025

-

42,075

3,829

Charge for year

-

4,585

874

At 31 March 2026

-

46,660

4,703

NET BOOK VALUE

At 31 March 2026

64,091

13,756

2,624

At 31 March 2025

55,531

15,771

3,498

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

17,282

1,486

139,472

Additions

43,999

-

55,129

At 31 March 2026

61,281

1,486

194,601

DEPRECIATION

At 1 April 2025

13,849

1,231

60,984

Charge for year

11,858

126

17,443

At 31 March 2026

25,707

1,357

78,427

NET BOOK VALUE

At 31 March 2026

35,574

129

116,174

At 31 March 2025

3,433

255

78,488

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

10,411

5,565

Other debtors

2,699

300

13,110

5,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

12,282

2,222

Hire purchase contracts

10,264

1,968

Trade creditors

547

259

Taxation and social security

16,431

24,418

Other creditors

2,405

1,508

41,929

30,375

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

39,385

4,220

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

9,722

4,177

Deferred

tax

£

Balance at 1 April 2025

4,177

Accelerated capital allowances

5,545

Balance at 31 March 2026

9,722

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

1

2

2

10.

RESERVES

Retained

earnings

£

At 1 April 2025

136,943

Profit for the year

10,752

Dividends

(15,000

)

At 31 March 2026

132,695

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed its director £579 (2025: £98).

This loan is interest free and there is no fixed date for repayment.