Registration number: 08128143

Comms Unite Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Comms Unite Ltd

Company Information

Directors	Mr Nicholas Brian Shaw Mr Leo Alexander Elward Mr Richard George Campbell Shaw

Registered office

Apple Tree Barns Folly Lane Ipswich Suffolk IP8 3JQ

Accountants

Anthony Russel Limited Chartered Accountants 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Comms Unite Ltd

(Registration number: 08128143)
Balance Sheet as at 30 December 2025

	Note	2025  £	2024  £
fixed assets
tangible assets	4	47,055	66,463
Current assets
stocks	5	47,254	45,225
Debtors	6	183,427	121,674
Cash at bank and in hand		45,941	69,660
		276,622	236,559
Creditors: Amounts falling due within one year	7	(257,076)	(291,827)
Net current assets/(liabilities)		19,546	(55,268)
Total assets less current liabilities		66,601	11,195
Creditors: Amounts falling due after more than one year	7	(143,591)	(70,136)
Provisions for liabilities		(11,231)	(15,763)
Net liabilities		(88,221)	(74,704)
capital and reserves
Called up share capital		100	100
Profit and loss account		(88,321)	(74,804)
Total equity		(88,221)	(74,704)

Comms Unite Ltd

(Registration number: 08128143)
Balance Sheet as at 30 December 2025

For the financial year ending 30 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 September 2026 and signed on its behalf by:
 

......................................... Mr Nicholas Brian Shaw Director

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Apple Tree Barns
Folly Lane
Ipswich
Suffolk
IP8 3JQ

These financial statements were authorised for issue by the Board on 23 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to Property	25% reducing balance
Computer Equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 13).

4	Tangible assets

	Furniture, fittings and equipment  £	Improvements to Property £	Total £
Cost or valuation
At 31 December 2024	177,587	9,511	187,098
Disposals	(13,907)	(3,448)	(17,355)
At 30 December 2025	163,680	6,063	169,743
Depreciation
At 31 December 2024	114,534	6,101	120,635
Charge for the year	15,763	852	16,615
Eliminated on disposal	(11,541)	(3,021)	(14,562)
At 30 December 2025	118,756	3,932	122,688
Carrying amount
At 30 December 2025	44,924	2,131	47,055
At 30 December 2024	63,053	3,410	66,463

5

Stocks

	2025 £	2024 £
Other inventories	47,254	45,225

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

6

Debtors

	2025  £	2024  £
Trade debtors	65,899	63,205
Other debtors	34,227	15,140
Prepayments	2,892	-
Director current account	80,409	43,329
Total current trade and other debtors	183,427	121,674

7

Creditors

Creditors: amounts falling due within one year

	Note	2025  £	2024  £
Due within one year
Bank loans and overdrafts		70,163	54,141
Trade creditors		59,242	45,224
Other creditors		13,530	8,095
Accrued expenses		6,450	26,000
Taxation and Social Security		107,691	158,367
		257,076	291,827

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		143,591	70,136

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	146,594	32,677
Later than one year and not later than five years	242,382	39,825
	388,976	72,502

Comms Unite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

9	Related party transactions

Transactions with directors The following advances and credits to a director subsisted during the years ended 30 December 2025 and 30 December 2024: Interest is charged on the overdrawn loans at 2.25% till 05/04/2025 and then 3.75% per annum.

Transactions with directors

2025	At 31 December 2024 £	Advances to director £	Repayments by director £	At 30 December 2025 £
Director 1	43,328	1,421	(3,471)	41,278
Director 2	-	13,082	(95)	12,987
Director 3	-	26,198	(53)	26,145
	43,328	40,701	(3,619)	80,410

2024	At 31 December 2023 £	Advances to director £	Repayments by director £	At 30 December 2024 £
Director 1	46,015	3,015	(5,702)	43,328
	46,015	3,015	(5,702)	43,328