REGISTERED NUMBER: 09915466 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

WARMER COMMUNICATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H L Davies

REGISTERED OFFICE:

Upper Coed Y Grafel

Walterstone Common

Hereford

Herefordshire

HR2 0DT

REGISTERED NUMBER:

09915466 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Tangible assets

4

769

1,025

CURRENT ASSETS

Debtors

5

25,512

8,400

Cash at bank

339

6,112

25,851

14,512

CREDITORS

Amounts falling due within one year

6

26,542

10,390

NET CURRENT (LIABILITIES)/ASSETS

(691

)

4,122

TOTAL ASSETS LESS CURRENT LIABILITIES

78

5,147

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

68

5,137

SHAREHOLDERS' FUNDS

78

5,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mr H L Davies - Director

1.	STATUTORY INFORMATION

WARMER COMMUNICATIONS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

5,765

DEPRECIATION

At 1 January 2025

4,740

Charge for year

256

At 31 December 2025

4,996

NET BOOK VALUE

At 31 December 2025

769

At 31 December 2024

1,025

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

25,512

8,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

405

(1

)

Taxation and social security

9,711

9,390

Other creditors

16,426

1,001

26,542

10,390