ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 06796481

CRATUS COMMUNICATIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

CRATUS COMMUNICATIONS LIMITED

REGISTERED NUMBER: 06796481

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		6,394		8,234
			6,394		8,234
Current assets
Debtors: amounts falling due within one year	5	745,755		713,857
Cash at bank and in hand		151,343		5,017
		897,098		718,874
Creditors: amounts falling due within one year	6	(859,143)		(533,638)
Net current assets			37,955		185,236
Total assets less current liabilities			44,349		193,470
Creditors: amounts falling due after more than one year	7		-		(20,727)

Net assets			44,349		172,743

Capital and reserves
Called up share capital	2	2
Profit and loss account	44,347	172,741
	44,349	172,743

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 October 2026.

N Kilby

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CRATUS COMMUNICATIONS LIMITED

REGISTERED NUMBER: 06796481

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

Director

The notes on pages 3 to 7 form part of these financial statements.

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CRATUS COMMUNICATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Cratus Communications Limited is a company limited by shares and incorporated in England. The address of the registered office is 124 Finchley Road, London, NW3 5JS and its principal place of business is Fora, 180 Borough High Street, London, SE1 1LB.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue comprises fees receivable for consultancy services and is recognised in the statement of comprehensive income in on completion of milestones as per the contracts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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CRATUS COMMUNICATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.8

Operating leases: the company as lessee

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

2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.10

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 27 (2025 - 29).

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CRATUS COMMUNICATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 February 2025	62,423
	Additions	4,735
	At 31 January 2026	67,158
	Depreciation
	At 1 February 2025	54,189
	Charge for the year on owned assets	6,575
	At 31 January 2026	60,764
	Net book value
	At 31 January 2026	6,394
	At 31 January 2025	8,234

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CRATUS COMMUNICATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Trade debtors	670,701	559,014
Amounts owed by group undertakings	-	53,721
Other debtors	45,176	27,542
Prepayments	29,878	73,580
	745,755	713,857

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank overdrafts	-	12,254
Bank loan	19,382	34,195
Trade creditors	60,286	73,449
Amounts owed to group undertakings	377,003	724
Corporation tax	109,947	6,215
Other taxation and social security	196,761	256,240
Other creditors	50,157	46,067
Accruals	45,607	104,494
	859,143	533,638

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

	Bank loan	-	20,727

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CRATUS COMMUNICATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Amounts falling due within one year
Bank loan	19,382	34,195
	19,382	34,195
Amounts falling due 1-2 years
Bank loan	-	20,727
	-	20,727


	19,382	54,922

The loan is repayable by 60 monthly instalments of £3,009, beginning 13 months after the date of the initial drawdown. Interest is charged on a daily basis at 4.75% over the Bank of England's base rate.

9.	Pension commitments

The Company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the Company in independently administered funds. The pension cost charge represents contributions payable by the Company to the funds and amounted to £45,877 (2025: £83,455). Contributions totalling £11,234 (2025: £11,081) were payable to the funds at the balance sheet date and are included in creditors.

10.	Controlling party

The immediate and ultimate parent undertaking is The Advocacy Group Limited and the ultimate controlling party is N Kilby.

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