Company No: 07845799 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	H A Chaplin
	L A Chaplin

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

07845799 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	19,559		17,443
		19,559		17,443
Current assets
Stocks		9,225		10,250
Debtors	4	631,997		524,500
Cash at bank and in hand		129,793		126,064
		771,015		660,814
Creditors: amounts falling due within one year	5	( 210,679)		( 229,997)
Net current assets		560,336		430,817
Total assets less current liabilities		579,895		448,260
Creditors: amounts falling due after more than one year	6	( 891)		( 18,157)
Net assets		579,004		430,103
Capital and reserves
Called-up share capital		4		4
Profit and loss account		579,000		430,099
Total shareholders' funds		579,004		430,103

For the financial year ending 30 November 2025 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 financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Comms Guys Limited (registered number: 07845799) were approved and authorised for issue by the Board of Directors on 25 August 2026. They were signed on its behalf by:

H A Chaplin Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Comms Guys Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Fixtures and fittings	25 % reducing balance
Computer equipment	25 % reducing balance

Stocks

Stocks are valued at the lower of cost and estimated sales price, after making due allowance for obsolete and slow moving items.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	11		10

3. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 December 2024	8,787		1,006		19,484		29,277
Additions	0		3,516		3,492		7,008
Disposals	0		0		( 991)		( 991)
At 30 November 2025	8,787		4,522		21,985		35,294
Accumulated depreciation
At 01 December 2024	594		80		11,160		11,834
Charge for the financial year	1,758		503		2,164		4,425
Disposals	0		0		( 524)		( 524)
At 30 November 2025	2,352		583		12,800		15,735
Net book value
At 30 November 2025	6,435		3,939		9,185		19,559
At 30 November 2024	8,193		926		8,324		17,443

4. Debtors

	2025		2024
	£		£
Trade debtors	24,631		30,775
Amounts owed by related parties	513,510		427,207
Other debtors	93,856		66,518
	631,997		524,500

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	10,639		41,635
Trade creditors	26,360		25,269
Taxation and social security	144,030		145,149
Other creditors	29,650		17,944
	210,679		229,997

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	891		18,157

There are no amounts included above in respect of which any security has been given by the small entity.

7. Financial commitments

Other financial commitments

	2025		2024
	£		£
Marlborough Business Centre Lease	58,800		78,400

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts advanced	169,478		176,648
Amounts repaid	(127,533)		(116,266)

At the year end the balance owing to the company was £81,053 (2024 £39,108). Interest is charged on loans at the official rate set by HMRC. The loan to the directors are repayable on demand.