IRIS Accounts Production v23.3.0.418 03070187 director 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh030701872022-07-31030701872023-07-31030701872022-08-012023-07-31030701872021-07-31030701872021-08-012022-07-31030701872022-07-3103070187ns10:Originalns15:EnglandWales2022-08-012023-07-3103070187ns14:PoundSterlingns10:Original2022-08-012023-07-3103070187ns10:Originalns10:Director12022-08-012023-07-3103070187ns10:Original2022-08-012023-07-3103070187ns10:Original2023-07-3103070187ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3103070187ns10:Originalns10:SmallEntities2022-08-012023-07-3103070187ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3103070187ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3103070187ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3103070187ns10:Originalns10:FullAccounts2022-08-012023-07-3103070187ns10:CompanySecretary1ns10:Original2022-08-012023-07-3103070187ns10:Originalns10:RegisteredOffice2022-08-012023-07-3103070187ns10:Original2022-07-3103070187ns10:Originalns5:CurrentFinancialInstruments2023-07-3103070187ns10:Originalns5:CurrentFinancialInstruments2022-07-3103070187ns10:Originalns5:Non-currentFinancialInstruments2023-07-3103070187ns10:Originalns5:Non-currentFinancialInstruments2022-07-3103070187ns5:ShareCapitalns10:Original2023-07-3103070187ns5:ShareCapitalns10:Original2022-07-3103070187ns10:Originalns5:CapitalRedemptionReserve2023-07-3103070187ns10:Originalns5:CapitalRedemptionReserve2022-07-3103070187ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3103070187ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3103070187ns10:Originalns5:PlantMachinery2022-08-012023-07-3103070187ns10:Original2021-08-012022-07-3103070187ns10:Originalns5:PlantMachinery2022-07-3103070187ns10:Originalns5:PlantMachinery2023-07-3103070187ns10:Originalns5:PlantMachinery2022-07-3103070187ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3103070187ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3103070187ns10:Originalns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-07-3103070187ns10:Originalns5:Non-currentFinancialInstrumentsns5:AfterOneYear2022-07-31
REGISTERED NUMBER: 03070187 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COMPREHENSIVE COMMERCIAL SERVICES
LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2023







DIRECTOR: T G Masters





SECRETARY: T G Masters





REGISTERED OFFICE: Masters Yard
Railway Terrace
Kings Langley
Hertfordshire
England
WD4 8JB





REGISTERED NUMBER: 03070187 (England and Wales)





ACCOUNTANTS: COLIN GRAY & CO LIMITED
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Hertfordshire
HP4 1EF

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)

BALANCE SHEET
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,741 137,906

CURRENT ASSETS
Stocks 80,202 140,424
Debtors 5 930,724 596,838
Cash at bank and in hand 1,767,169 1,862,279
2,778,095 2,599,541
CREDITORS
Amounts falling due within one year 6 577,687 816,055
NET CURRENT ASSETS 2,200,408 1,783,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,315,149

1,921,392

CREDITORS
Amounts falling due after more than one
year

7

(18,348

)

(26,014

)

PROVISIONS FOR LIABILITIES (28,685 ) (26,202 )
NET ASSETS 2,268,116 1,869,176

CAPITAL AND RESERVES
Called up share capital 49 49
Capital redemption reserve 51 51
Retained earnings 2,268,016 1,869,076
SHAREHOLDERS' FUNDS 2,268,116 1,869,176

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

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

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)

BALANCE SHEET - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2023 and were signed by:





T G Masters - Director


COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Comprehensive Commercial Services 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.

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.
Plant and machinery etc - 25% on reducing balance

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 Income Statement, 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.

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 18 (2022 - 18 ) .

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 433,245
Additions 16,209
Disposals (28,205 )
At 31 July 2023 421,249
DEPRECIATION
At 1 August 2022 295,339
Charge for year 40,520
Eliminated on disposal (29,351 )
At 31 July 2023 306,508
NET BOOK VALUE
At 31 July 2023 114,741
At 31 July 2022 137,906

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 489,264 560,917
Other debtors 51,460 35,921
540,724 596,838

Amounts falling due after more than one year:
Other debtors 390,000 -

Aggregate amounts 930,724 596,838

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 7,666 7,666
Trade creditors 229,752 389,164
Taxation and social security 330,045 301,286
Other creditors 10,224 117,939
577,687 816,055

COMPREHENSIVE COMMERCIAL SERVICES
LIMITED (REGISTERED NUMBER: 03070187)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 18,348 26,014