Company registration number 08353263 (England and Wales)
CERTUS COMMUNICATIONS CONSULTANTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CERTUS COMMUNICATIONS CONSULTANTS LTD
CONTENTS
Page
Directors' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
CERTUS COMMUNICATIONS CONSULTANTS LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company continued to be that of PR & communications consultancy.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs D L Welsh
Mr B C Welsh
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mrs D L Welsh
Director
13 July 2026
CERTUS COMMUNICATIONS CONSULTANTS LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
34,441
46,020
Investments
5
785,763
581,911
820,204
627,931
Current assets
Debtors
7
91,517
69,873
Cash at bank and in hand
89,689
153,586
181,206
223,459
Creditors: amounts falling due within one year
8
(122,479)
(93,691)
Net current assets
58,727
129,768
Total assets less current liabilities
878,931
757,699
Provisions for liabilities
(8,870)
(11,505)
Net assets
870,061
746,194
Capital and reserves
Called up share capital
9
65
65
Capital redemption reserve
50
50
Profit and loss reserves
869,946
746,079
Total equity
870,061
746,194
CERTUS COMMUNICATIONS CONSULTANTS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
Mrs D L Welsh
Director
Company registration number 08353263 (England and Wales)
CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Certus Communications Consultants Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Evolution House, Iceni Court, Delft Way, Norwich, Norfolk, England, NR6 6BB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
Fixtures and fittings
25% on reducing balance
Computers
33% on cost
Motor vehicles
25% on reduicng balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
3
Employees

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

2026
2025
Number
Number
Total
0
0
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
5,800
22,165
11,558
47,086
86,609
Additions
-
0
-
0
1,922
-
0
1,922
Disposals
-
0
(2,189)
(1,302)
-
0
(3,491)
At 31 March 2026
5,800
19,976
12,178
47,086
85,040
Depreciation and impairment
At 1 April 2025
5,490
11,513
6,343
17,243
40,589
Depreciation charged in the year
310
2,658
2,915
7,231
13,114
Eliminated in respect of disposals
-
0
(2,007)
(1,097)
-
0
(3,104)
At 31 March 2026
5,800
12,164
8,161
24,474
50,599
Carrying amount
At 31 March 2026
-
0
7,812
4,017
22,612
34,441
At 31 March 2025
310
10,652
5,215
29,843
46,020
5
Fixed asset investments
2026
2025
£
£
Other investments other than loans
785,763
581,911
CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2025
581,911
Additions
150,000
Valuation changes
53,852
At 31 March 2026
785,763
Carrying amount
At 31 March 2026
785,763
At 31 March 2025
581,911
6
Financial instruments
2026
2025
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
785,763
581,911
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
78,974
56,300
Other debtors
12,543
13,573
91,517
69,873
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
460
Corporation tax
88,126
60,339
Other taxation and social security
28,211
28,214
Other creditors
6,142
4,678
122,479
93,691
CERTUS COMMUNICATIONS CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
25
25
25
25
Ordinary D of £1 each
25
25
25
25
Ordinary E of 10p each
150
150
15
15
200
200
65
65
10
Directors' transactions

Dividends totalling £142,107 (2025 - £149,526) were paid in the year in respect of shares held by the company's directors.

Loans
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mrs D L Welsh - Director's loan
1,494
1,440
(2,312)
622
Mr B C Welsh - Director's loan
1,767
1,862
(2,312)
1,317
3,261
3,302
(4,624)
1,939

The overdrawn director's loan account was repaid on 3rd July 2026.

11
Ultimate controlling party

By way of their equal shareholding Mr & Mrs Welsh share control of the company.

2026-03-31 2025-04-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs D L Welsh Mr B C Welsh 08353263 2025-04-01 2026-03-31 08353263 bus:Director1 2025-04-01 2026-03-31 08353263 bus:Director2 2025-04-01 2026-03-31 08353263 2026-03-31 08353263 2025-03-31 08353263 core:PlantMachinery 2026-03-31 08353263 core:FurnitureFittings 2026-03-31 08353263 core:ComputerEquipment 2026-03-31 08353263 core:MotorVehicles 2026-03-31 08353263 core:PlantMachinery 2025-03-31 08353263 core:FurnitureFittings 2025-03-31 08353263 core:ComputerEquipment 2025-03-31 08353263 core:MotorVehicles 2025-03-31 08353263 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 08353263 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08353263 core:CurrentFinancialInstruments 2026-03-31 08353263 core:CurrentFinancialInstruments 2025-03-31 08353263 core:ShareCapital 2026-03-31 08353263 core:ShareCapital 2025-03-31 08353263 core:CapitalRedemptionReserve 2026-03-31 08353263 core:CapitalRedemptionReserve 2025-03-31 08353263 core:RetainedEarningsAccumulatedLosses 2026-03-31 08353263 core:RetainedEarningsAccumulatedLosses 2025-03-31 08353263 core:ShareCapitalOrdinaryShareClass1 2026-03-31 08353263 core:ShareCapitalOrdinaryShareClass1 2025-03-31 08353263 core:ShareCapitalOrdinaryShareClass2 2026-03-31 08353263 core:ShareCapitalOrdinaryShareClass2 2025-03-31 08353263 core:ShareCapitalOrdinaryShareClass3 2026-03-31 08353263 core:ShareCapitalOrdinaryShareClass3 2025-03-31 08353263 core:ShareCapitalOrdinaryShares 2026-03-31 08353263 core:ShareCapitalOrdinaryShares 2025-03-31 08353263 core:PlantMachinery 2025-04-01 2026-03-31 08353263 core:FurnitureFittings 2025-04-01 2026-03-31 08353263 core:ComputerEquipment 2025-04-01 2026-03-31 08353263 core:MotorVehicles 2025-04-01 2026-03-31 08353263 2024-04-01 2025-03-31 08353263 core:PlantMachinery 2025-03-31 08353263 core:FurnitureFittings 2025-03-31 08353263 core:ComputerEquipment 2025-03-31 08353263 core:MotorVehicles 2025-03-31 08353263 2025-03-31 08353263 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 08353263 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 08353263 bus:OrdinaryShareClass3 2025-04-01 2026-03-31 08353263 bus:OrdinaryShareClass1 2026-03-31 08353263 bus:OrdinaryShareClass1 2025-03-31 08353263 bus:OrdinaryShareClass2 2026-03-31 08353263 bus:OrdinaryShareClass2 2025-03-31 08353263 bus:OrdinaryShareClass3 2026-03-31 08353263 bus:OrdinaryShareClass3 2025-03-31 08353263 bus:AllOrdinaryShares 2026-03-31 08353263 bus:AllOrdinaryShares 2025-03-31 08353263 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08353263 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08353263 bus:FRS102 2025-04-01 2026-03-31 08353263 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08353263 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP