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PRIMIS COMMUNICATIONS LIMITED

Registered Number
12615736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

PRIMIS COMMUNICATIONS LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | GRIFFITHS, Rebecca Jayne

Registered Address | International House
| 6 South Molton Street
| London
| W1K 5QF

Registered Number | 12615736 (England and Wales)

PRIMIS COMMUNICATIONS LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 13,692 |  |  |  | 4,881
|  |  |  | 13,692 |  |  |  | 4,881
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 493,033 |  |  |  | 8,301 |  |
Cash at bank and on hand |  | 1,549,071 |  |  |  | 1,625,176 |  |
|  | 2,042,104 |  |  |  | 1,633,477 |  |
Creditors amounts falling due within one year | 6 | (929,255) |  |  |  | (18,404) |  |
Net current assets (liabilities) |  |  |  | 1,112,849 |  |  |  | 1,615,073
Total assets less current liabilities |  |  |  | 1,126,541 |  |  |  | 1,619,954
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (3,310)
Provisions for liabilities | 8 |  |  | (3,423) |  |  |  | -
Net assets |  |  |  | 1,123,118 |  |  |  | 1,616,644
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 16 |  |  |  | 16
Share premium |  |  |  | 2,449,988 |  |  |  | 2,449,988
Profit and loss account |  |  |  | (1,326,886) |  |  |  | (833,360)
Shareholders' funds |  |  |  | 1,123,118 |  |  |  | 1,616,644

- 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 5 August 2026, and are signed on its behalf by:
GRIFFITHS, Rebecca Jayne Director Registered Company No. 12615736

PRIMIS COMMUNICATIONS LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| The company has incurred losses in the current and prior periods and, at the balance sheet date, is in a net liability position. During the year, the company received a significant equity investment by way of share capital and share premium, which has strengthened its financial position and provided working capital to support ongoing operations. The directors have considered the company’s current financial position and ongoing funding requirements and have confirmed that sufficient resources are available to enable the company to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. Based on this assessment, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 3

3. | Prior period adjustment
--- | ---
| During the year, the company identified an error in the financial statements for the year ended 31 May 2024 relating to prepayments which had not been recognised. As a result, losses for that year were overstated by £214,671.72. The error has been corrected by restating the opening balances at 1 June 2024. Retained earnings brought forward have been increased by £214,671.72, with a corresponding increase in prepayments. There is no impact on the profit or loss for the year ended 31 May 2025.

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 1,107 |  | 6,371 |  | 7,478
| Additions | - |  | 13,672 |  | 13,672
| At 31 May 25 | 1,107 |  | 20,043 |  | 21,150
| Depreciation and impairment
| At 01 June 24 | 1,490 |  | 1,107 |  | 2,597
| Charge for year | (383) |  | 5,244 |  | 4,861
| At 31 May 25 | 1,107 |  | 6,351 |  | 7,458
| Net book value
| At 31 May 25 | - |  | 13,692 |  | 13,692
| At 31 May 24 | (383) |  | 5,264 |  | 4,881

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 137,949 |  | 8,301
| Other debtors | 77,776 |  | -
| Prepayments and accrued income | 277,308 |  | -
| Total | 493,033 |  | 8,301

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 893,074 |  | 513
| Taxation and social security | 8,187 |  | 7,627
| Other creditors | 1,399 |  | 10,264
| Accrued liabilities and deferred income | 26,595 |  | -
| Total | 929,255 |  | 18,404

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 3,310
| Total | - |  | 3,310

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 3,423 |  | -
| Total | 3,423 |  | -

9. | Related party transactions
--- | ---
| At the balance sheet date, the company was indebted to a director in respect of loan balances as follows: £1,399 (prior year: £10,264) The loan is unsecured, interest free, and repayable on demand. At the balance sheet date, there is £715,610 owed to Fuel Follow on T1 from the company. The loan is unsecured, interest free, and repayable on demand.