PCT COMMUNICATIONS LIMITED

Registered Number
14291998
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Company Information
for the year from 1 September 2024 to 31 August 2025


Director	TEAGUE, Paul Christopher


Registered Address	Unit 10, Homelands Commercial Centre Vale Road
	Bishops Cleeve
	Cheltenham
	GL52 8PX


Registered Number	14291998 (England and Wales)

PCT COMMUNICATIONS LIMITED

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	111,125		55,332
Cash at bank and on hand		203		6,911
		111,328		62,243
Creditors amounts falling due within one year	4	(110,844)		(59,441)
Net current assets (liabilities)			484		2,802
Total assets less current liabilities			484		2,802
Net assets			484		2,802
Capital and reserves
Called up share capital			10		10
Profit and loss account			474		2,792
Shareholders' funds			484		2,802

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 July 2026, and are signed on its behalf by:

TEAGUE, Paul Christopher
Director
Registered Company No. 14291998

PCT COMMUNICATIONS LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,920	4,320
Amounts owed by associates and joint ventures / participating interests	72,865	38,056
Other debtors	36,340	12,844
Prepayments and accrued income	-	112
Total	111,125	55,332

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	72
Taxation and social security	110,844	59,369
Total	110,844	59,441

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
TEAGUE, Paul Christopher	38,056	103,086	68,277	72,865
	38,056	103,086	68,277	72,865