Share Communications Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11637893

Share Communications Limited

Filleted Unaudited Financial Statements

31 March 2026

Share Communications Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Share Communications Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	2,909	1,452

Current assets

Debtors	6	92,640	65,724
Cash at bank and in hand		69,251	72,763
		---------	---------
		161,891	138,487

Creditors: amounts falling due within one year	7	77,848	67,050
		---------	---------
Net current assets		84,043	71,437
		--------	--------
Total assets less current liabilities		86,952	72,889
		--------	--------
Net assets		86,952	72,889
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	86,852	72,789
	--------	--------
Shareholders funds	86,952	72,889
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Share Communications Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 9 August 2026 , and are signed on behalf of the board by:

Mrs Z Powell

Director

Company registration number: 11637893

Share Communications Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 141 Horsham Road, Cranleigh, GU6 8EJ, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 5 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2025	5,812
Additions	3,035
	-------
At 31 March 2026	8,847
	-------
Depreciation
At 1 April 2025	4,360
Charge for the year	1,578
	-------
At 31 March 2026	5,938
	-------
Carrying amount
At 31 March 2026	2,909
	-------
At 31 March 2025	1,452
	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	76,083	58,277
Other debtors	16,557	7,447
	--------	--------
	92,640	65,724
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	( 3,632)	1,154
Corporation tax	28,000	28,000
Social security and other taxes	38,528	30,495
Other creditors	14,952	7,401
	--------	--------
	77,848	67,050
	--------	--------

8. Related party transactions

At the year end the company owed £533 (2025: £533) to a company with common directorships. At the year end the company was owed £423 (2025: £1,016) from a company with common directorships.

9. Controlling party

The company's immediate controlling parent company was Ratae Holdings Limited , a company incorporated in the United Kingdom. Ratae Holdings Limited's registered office address is 10 Throgmorton Avenue, London, England, EC2N 2DL .