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Company Registration No. 04947415 (England and Wales)
A3 Communications Limited Unaudited accounts for the year ended 31 December 2025
A3 Communications Limited Unaudited accounts Contents
Page
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A3 Communications Limited Company Information for the year ended 31 December 2025
Director
Federica Monsone
Company Number
04947415 (England and Wales)
Registered Office
5th floor 167-169 Great Portland Street London London W1W 5PF England
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A3 Communications Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
491 
1,570 
Investments
6,851 
6,851 
7,342 
8,421 
Current assets
Debtors
1,613,417 
1,471,331 
Cash at bank and in hand
239,717 
328,484 
1,853,134 
1,799,815 
Creditors: amounts falling due within one year
(72,166)
(94,317)
Net current assets
1,780,968 
1,705,498 
Total assets less current liabilities
1,788,310 
1,713,919 
Provisions for liabilities
Deferred tax
(123)
(688)
Net assets
1,788,187 
1,713,231 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,788,186 
1,713,230 
Shareholders' funds
1,788,187 
1,713,231 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 August 2026 and were signed on its behalf by
Federica Monsone Director Company Registration No. 04947415
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A3 Communications Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
A3 Communications Limited is a private company, limited by shares, registered in England and Wales, registration number 04947415. The registered office is 5th floor, 167-169 Great Portland Street, London, London, W1W 5PF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
33% Straight line
Computer equipment
33% Straight line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Presentation currency
The accounts are presented in £ sterling.
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A3 Communications Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
21,708 
Additions
337 
At 31 December 2025
22,045 
Depreciation
At 1 January 2025
20,138 
Charge for the year
1,416 
At 31 December 2025
21,554 
Net book value
At 31 December 2025
491 
At 31 December 2024
1,570 
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
6,851 
Valuation at 31 December 2025
6,851 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,483 
72,527 
Accrued income and prepayments
28,874 
61,450 
Other debtors
1,536,060 
1,337,354 
1,613,417 
1,471,331 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,826 
4,456 
Trade creditors
7,145 
5,303 
Taxes and social security
44,059 
52,501 
Other creditors
2,035 
3,535 
Loans from directors
- 
6,223 
Accruals
13,101 
22,299 
72,166 
94,317 
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A3 Communications Limited Notes to the Accounts for the year ended 31 December 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Federica Monsone
(6,223)
100,390 
37,860 
56,307 
(6,223)
100,390 
37,860 
56,307 
At the balance sheet date, £56,307 was owed by the director (2024: £6,223 owed to the director). The balance is unsecured, repayable on demand, and bears interest at the HMRC official rate of interest.
9
Transactions with related parties
Included within other debtors is a loan to The Lodge House Properties Limited, a company under common control with the company via a director. The loan is unsecured, repayable on demand, and bears interest at the HMRC official rate of interest, being 2.25% to 5 April 2025 and 3.75% from 6 April 2025 to 31 December 2025. The balance outstanding at 31 December 2025 was £1,448,528 (2024: £1,330,566). Also included within other debtors is a balance of £26,226 due from a business controlled by the director (2024: £1,788). The balance is unsecured, repayable on demand, and bears interest at the HMRC official rate of interest.
10
Controlling party
The ultimate controlling party is Ms F Monsone.
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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