COMMERCIAL MANAGEMENT SCOTLAND LTD

Company Registration Number:
SC719491 (Scotland)

Unaudited abridged accounts for the year ended 31 January 2023

Period of accounts

Start date: 11 January 2022

End date: 31 January 2023

COMMERCIAL MANAGEMENT SCOTLAND LTD

Contents of the Financial Statements

for the Period Ended 31 January 2023

Balance sheet
Notes

COMMERCIAL MANAGEMENT SCOTLAND LTD

Balance sheet

As at 31 January 2023


Notes

13 months to 31 January 2023


£
Fixed assets
Tangible assets: 3 2,091
Total fixed assets: 2,091
Current assets
Debtors:   4,278
Cash at bank and in hand: 50,274
Total current assets: 54,552
Creditors: amounts falling due within one year: 4 (20,777)
Net current assets (liabilities): 33,775
Total assets less current liabilities: 35,866
Total net assets (liabilities): 35,866
Capital and reserves
Called up share capital: 1
Profit and loss account: 35,865
Shareholders funds: 35,866

The notes form part of these financial statements

COMMERCIAL MANAGEMENT SCOTLAND LTD

Balance sheet statements

For the year ending 31 January 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 20 February 2023
and signed on behalf of the board by:

Name: B Cusick
Status: Director

The notes form part of these financial statements

COMMERCIAL MANAGEMENT SCOTLAND LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Depreciation is provided on fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:Equipment -15% per annum on a reducing balance basis

COMMERCIAL MANAGEMENT SCOTLAND LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

2. Employees

13 months to 31 January 2023
Average number of employees during the period 1

COMMERCIAL MANAGEMENT SCOTLAND LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

3. Tangible Assets

Total
Cost £
Additions 2,365
At 31 January 2023 2,365
Depreciation
Charge for year 274
At 31 January 2023 274
Net book value
At 31 January 2023 2,091

COMMERCIAL MANAGEMENT SCOTLAND LTD

Notes to the Financial Statements

for the Period Ended 31 January 2023

4. Creditors: amounts falling due within one year note

Corporation tax £14,400; Other creditors £5,927; Accruals and deferred income £450; Total £20,777