REGISTERED NUMBER: 02778610 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Signal Telecom Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

314,060

252,204

CURRENT ASSETS

Stocks

30,139

43,391

Debtors

5

1,189,451

1,118,488

Cash at bank

180,469

7,354

1,400,059

1,169,233

CREDITORS

Amounts falling due within one year

6

1,227,356

1,007,796

NET CURRENT ASSETS

172,703

161,437

TOTAL ASSETS LESS CURRENT LIABILITIES

486,763

413,641

CREDITORS

Amounts falling due after more than one year

7

(204,934

)

(155,110

)

PROVISIONS FOR LIABILITIES

(74,709

)

(51,436

)

NET ASSETS

207,120

207,095

CAPITAL AND RESERVES

Allotted, called up and fully paid share capital

200

200

Retained earnings

206,920

206,895

SHAREHOLDERS' FUNDS

207,120

207,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

Mr M J K Parkington - Director

1.	STATUTORY INFORMATION

Signal Telecom Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02778610

Registered office:

10 Bailey Court

Colburn Business Park

Catterick Garrison

North Yorkshire

DL9 4QL

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and in accordance with the property

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

393,793

Additions

137,194

Disposals

(9,328

)

At 31 January 2026

521,659

DEPRECIATION

At 1 February 2025

141,589

Charge for year

71,404

Eliminated on disposal

(5,394

)

At 31 January 2026

207,599

NET BOOK VALUE

At 31 January 2026

314,060

At 31 January 2025

252,204

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

280,640

Additions

136,342

Transfer to ownership

(62,625

)

At 31 January 2026

354,357

DEPRECIATION

At 1 February 2025

48,582

Charge for year

67,545

Transfer to ownership

(28,866

)

At 31 January 2026

87,261

NET BOOK VALUE

At 31 January 2026

267,096

At 31 January 2025

232,058

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

39,104

31,289

Amounts owed by group undertakings

735,091

732,075

Other debtors

415,256

355,124

1,189,451

1,118,488

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

3,334

10,000

Hire purchase contracts

64,506

61,980

Trade creditors

381,970

259,882

Taxation and social security

84,956

61,827

Other creditors

692,590

614,107

1,227,356

1,007,796

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,333

Hire purchase contracts

204,934

151,777

204,934

155,110

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

269,440

213,757

The hire purchase contracts are secured against the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

At the year end the company had total commitments under operating leases expiring within the year of £36,000 (2025:£9,167.)