REGISTERED NUMBER: 13799384 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MAK Comms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Keane

Mrs A E Keane

Miss K Keane

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

REGISTERED NUMBER:

13799384 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

5,115

6,227

CURRENT ASSETS

Debtors

5

112,147

79,562

Cash at bank

16,447

28,237

128,594

107,799

CREDITORS

Amounts falling due within one year

6

121,716

101,699

NET CURRENT ASSETS

6,878

6,100

TOTAL ASSETS LESS CURRENT LIABILITIES

11,993

12,327

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

11,983

12,317

SHAREHOLDERS' FUNDS

11,993

12,327

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

M J Keane - Director

1.	STATUTORY INFORMATION

MAK Comms 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 represents net invoiced sales of services, excluding value added tax, and is recognised when the company obtains the right to invoice for work completed.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Taxation for the year 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.

Deferred tax

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date since the amount is considered immaterial.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

836

8,720

9,556

Additions

-

167

167

At 31 December 2025

836

8,887

9,723

DEPRECIATION

At 1 January 2025

277

3,052

3,329

Charge for year

112

1,167

1,279

At 31 December 2025

389

4,219

4,608

NET BOOK VALUE

At 31 December 2025

447

4,668

5,115

At 31 December 2024

559

5,668

6,227

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

110,714

60,163

Other debtors

1,433

19,399

112,147

79,562

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

33,821

1,500

Taxation and social security

53,760

55,185

Other creditors

34,135

45,014

121,716

101,699