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REGISTERED NUMBER: 11119716 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023

FOR

COMMERCIAL BUSINESS SOLUTIONS LTD

COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COMMERCIAL BUSINESS SOLUTIONS LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023







DIRECTORS: S J Dunn
Mrs C L A Dunn





REGISTERED OFFICE: Unit 14, Enterprise House
Cherry Orchard Lane
Salisbury
United Kingdom
SP2 7LD





REGISTERED NUMBER: 11119716 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

BALANCE SHEET
31 MARCH 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,421 2,222

CURRENT ASSETS
Debtors 5 147,425 176,936
Cash at bank 390,222 271,531
537,647 448,467
CREDITORS
Amounts falling due within one year 6 129,526 115,705
NET CURRENT ASSETS 408,121 332,762
TOTAL ASSETS LESS CURRENT LIABILITIES 409,542 334,984

CREDITORS
Amounts falling due after more than one
year

7

33,436

41,747
NET ASSETS 376,106 293,237

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 376,006 293,137
SHAREHOLDERS' FUNDS 376,106 293,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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.

COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

BALANCE SHEET - continued
31 MARCH 2023


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 10 November 2023 and were signed on its behalf by:




S J Dunn - Director



Mrs C L A Dunn - Director


COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


1. STATUTORY INFORMATION

Commercial Business Solutions 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.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.
Computer equipment - 33% on cost

Taxation
Taxation for the period 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 period 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.

Debtors
Debtors are measured at their recoverable amount.

COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2022 7,303
Additions 1,135
At 31 March 2023 8,438
DEPRECIATION
At 1 January 2022 5,081
Charge for period 1,936
At 31 March 2023 7,017
NET BOOK VALUE
At 31 March 2023 1,421
At 31 December 2021 2,222

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade debtors 8,460 18,092
Other debtors 138,965 158,844
147,425 176,936

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade creditors 3,640 112
Taxation and social security 50,273 59,028
Other creditors 75,613 56,565
129,526 115,705

COMMERCIAL BUSINESS SOLUTIONS LTD (REGISTERED NUMBER: 11119716)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2021
£    £   
Other creditors 33,436 41,747

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2021
value: £    £   
50 Ordinary £1 50 50
50 Ordinary A £1 50 50
100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2023 and the year ended 31 December 2021:

2023 2021
£    £   
S J Dunn and Mrs C L A Dunn
Balance outstanding at start of period 22,576 -
Amounts advanced - 22,576
Amounts repaid (22,576 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 22,576

10. RELATED PARTY DISCLOSURES

Creditors due within one year include £553 (2021: £NIL) which is owed to the directors of the company.