REGISTERED NUMBER: 05387712 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LAST TRANSMISSIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C B Last

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

05387712 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

78,488

68,533

CURRENT ASSETS

Stocks

82,778

83,471

Debtors

5

5,865

11,124

Cash at bank

8,586

2,461

97,229

97,056

CREDITORS

Amounts falling due within one year

6

30,375

31,793

NET CURRENT ASSETS

66,854

65,263

TOTAL ASSETS LESS CURRENT LIABILITIES

145,342

133,796

CREDITORS

Amounts falling due after more than one year

7

(4,220

)

-

PROVISIONS FOR LIABILITIES

8

(4,177

)

(1,877

)

NET ASSETS

136,945

131,919

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

136,943

131,917

SHAREHOLDERS' FUNDS

136,945

131,919

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 November 2025 and were signed by:

C B Last - Director

1.	STATUTORY INFORMATION

Last Transmissions Limited 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.

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they consider that no material uncertainty exists. As a result, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

Turnover

Turnover represents invoices raised in respect of the maintenance and repair of motor vehicles excluding value added tax.

Turnover is recognised when the right to consideration becomes due.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

54,323

48,547

4,066

Additions

1,208

9,299

3,261

At 31 March 2025

55,531

57,846

7,327

DEPRECIATION

At 1 April 2024

-

36,387

2,663

Charge for year

-

5,688

1,166

At 31 March 2025

-

42,075

3,829

NET BOOK VALUE

At 31 March 2025

55,531

15,771

3,498

At 31 March 2024

54,323

12,160

1,403

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

13,782

1,105

121,823

Additions

3,500

381

17,649

At 31 March 2025

17,282

1,486

139,472

DEPRECIATION

At 1 April 2024

13,135

1,105

53,290

Charge for year

714

126

7,694

At 31 March 2025

13,849

1,231

60,984

NET BOOK VALUE

At 31 March 2025

3,433

255

78,488

At 31 March 2024

647

-

68,533

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,565

11,124

Other debtors

300

-

5,865

11,124

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,222

9,070

Hire purchase contracts

1,968

-

Trade creditors

259

-

Taxation and social security

24,418

21,046

Other creditors

1,508

1,677

30,375

31,793

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

4,220

-

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

4,177

1,877

Deferred

tax

£

Balance at 1 April 2024

1,877

Accelerated capital allowances

2,300

Balance at 31 March 2025

4,177

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

1

2

2

10.

RESERVES

Retained

earnings

£

At 1 April 2024

131,917

Profit for the year

43,626

Dividends

(38,600

)

At 31 March 2025

136,943

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed its director £98 (2024: £477).

This loan is interest free and there is no fixed date for repayment.