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Registered number: 04512177
B & S Communications Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
de Jong Phillips Ltd
Chartered Accountants
167 - 169 Great Portland Street
London
W1W 5PF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04512177
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,340 20,013
15,340 20,013
CURRENT ASSETS
Debtors 5 155,293 178,414
Cash at bank and in hand 322,217 186,726
477,510 365,140
Creditors: Amounts Falling Due Within One Year 6 (213,970 ) (149,239 )
NET CURRENT ASSETS (LIABILITIES) 263,540 215,901
TOTAL ASSETS LESS CURRENT LIABILITIES 278,880 235,914
Creditors: Amounts Falling Due After More Than One Year 7 (989 ) (12,845 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,313 ) (3,305 )
NET ASSETS 275,578 219,764
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 275,576 219,762
SHAREHOLDERS' FUNDS 275,578 219,764
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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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sadie Groom
Director
1st September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
B & S Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04512177 . The registered office is We Work, Aviation House, 125 Kingsway, London, WC2B 6NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.6. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Other Operating Income
Within other operating income is £750 (PY: £46,909). Prior year includes a management charge that is no longer applicable. This year includes income in relation to marathon sponsorship. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 12)
10 12
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 54,385
Additions 511
Disposals (19,742 )
As at 31 December 2025 35,154
Depreciation
As at 1 January 2025 34,372
Provided during the period 4,023
Disposals (18,581 )
As at 31 December 2025 19,814
Net Book Value
As at 31 December 2025 15,340
As at 1 January 2025 20,013
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 97,192 57,300
Other debtors 58,101 121,114
155,293 178,414
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,101 10,137
Bank loans and overdrafts 31,639 21,621
Other creditors 61,451 65,750
Taxation and social security 109,779 51,731
213,970 149,239
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 989 12,845
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 9,205 -
Later than one year and not later than five years 16,109 -
25,314 -
10. Related Party Transactions
During the year, £21k was loaned to a related party at nil interest rate.
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