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frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12998634 frs-core:UnlistedNon-exchangeTraded 2021-11-30 12998634 frs-core:UnlistedNon-exchangeTraded 2020-11-04 12998634 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-04 12998634 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12998634 frs-core:DisposalsRepaymentsInvestments 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frs-core:Non-currentFinancialInstruments 6 2021-11-30 12998634 7 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 7 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 7 2021-11-30 12998634 8 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 8 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 8 2021-11-30 12998634 9 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 9 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 9 2021-11-30 12998634 10 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 10 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 10 2021-11-30 12998634 11 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 11 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 11 2021-11-30 12998634 12 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 12 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 12 2021-11-30 12998634 13 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 13 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 13 2021-11-30 12998634 14 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 14 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 14 2021-11-30 12998634 15 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 15 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 15 2021-11-30 12998634 16 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 16 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 16 2021-11-30 12998634 17 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 17 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 17 2021-11-30 12998634 18 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 18 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 18 2021-11-30 12998634 19 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 19 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 19 2021-11-30 12998634 20 2020-11-05 2021-11-30 12998634 frs-core:CurrentFinancialInstruments 20 2021-11-30 12998634 frs-core:Non-currentFinancialInstruments 20 2021-11-30 12998634 dpl-frs:Item1 2020-11-05 2021-11-30 12998634 dpl-frs:Item1 2020-11-04 12998634 dpl-frs:Item1 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item1 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item1 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item1 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-11-05 2021-11-30 12998634 dpl-frs:Item2 2020-11-05 2021-11-30 12998634 dpl-frs:Item2 2020-11-04 12998634 dpl-frs:Item2 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item2 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item2 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 12998634 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dpl-frs:Item5 2020-11-05 2021-11-30 12998634 dpl-frs:Item5 2020-11-04 12998634 dpl-frs:Item5 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item5 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item5 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item5 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-11-05 2021-11-30 12998634 dpl-frs:Item6 2020-11-05 2021-11-30 12998634 dpl-frs:Item6 2020-11-04 12998634 dpl-frs:Item6 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item6 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item6 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item6 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-11-05 2021-11-30 12998634 dpl-frs:Item7 2020-11-05 2021-11-30 12998634 dpl-frs:Item7 2020-11-04 12998634 dpl-frs:Item7 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item7 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item7 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item7 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-11-05 2021-11-30 12998634 dpl-frs:Item8 2020-11-05 2021-11-30 12998634 dpl-frs:Item8 2020-11-04 12998634 dpl-frs:Item8 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item8 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item8 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item8 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-11-05 2021-11-30 12998634 dpl-frs:Item9 2020-11-05 2021-11-30 12998634 dpl-frs:Item9 2020-11-04 12998634 dpl-frs:Item9 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item9 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item9 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 12998634 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2021-11-30 12998634 dpl-frs:Item12 2020-11-05 2021-11-30 12998634 dpl-frs:Item12 2020-11-04 12998634 dpl-frs:Item12 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item12 2020-11-05 2021-11-30 12998634 dpl-frs:CostSales dpl-frs:Item12 2020-11-04 12998634 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 12998634 dpl-frs:DistributionCosts dpl-frs:Item12 2020-11-05 2021-11-30 12998634 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-11-05 2021-11-30 12998634 1 2020-11-05 2021-11-30 12998634 frs-countries:EnglandWales 2020-11-05 2021-11-30
Registered number: 12998634
Six Commercial Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
SWB Business Solutions Ltd
2 Bredon Court
Brockeridge Park
Twyning
Gloucestershire
GL20 6FF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12998634
30 November 2022 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,497 649
15,497 649
CURRENT ASSETS
Debtors 5 19,557 921
Cash at bank and in hand 3,115 112
22,672 1,033
Creditors: Amounts Falling Due Within One Year 6 (29,123 ) (1,511 )
NET CURRENT ASSETS (LIABILITIES) (6,451 ) (478 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,046 171
Creditors: Amounts Falling Due After More Than One Year 7 (8,575 ) -
NET ASSETS 471 171
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 371 71
SHAREHOLDERS' FUNDS 471 171
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Duncan Stokes
Director
16 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Six Commercial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12998634 . The registered office is 24 Elliott Place, Cheltenham, Gloucestershire, GL51 3NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: NIL)
4 -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2021 - - - 974 974
Additions 1,785 15,126 707 992 18,610
As at 30 November 2022 1,785 15,126 707 1,966 19,584
Depreciation
As at 1 December 2021 - - - 325 325
Provided during the period 250 3,151 37 324 3,762
As at 30 November 2022 250 3,151 37 649 4,087
Net Book Value
As at 30 November 2022 1,535 11,975 670 1,317 15,497
As at 1 December 2021 - - - 649 649
5. Debtors
30 November 2022 30 November 2021
£ £
Due within one year
Trade debtors 12,858 782
Prepayments and accrued income 260 -
Other debtors 6,298 -
VAT 141 -
Director's loan account - 139
19,557 921
6. Creditors: Amounts Falling Due Within One Year
30 November 2022 30 November 2021
£ £
Net obligations under finance leases 3,958 -
Trade creditors 11,059 547
Bank loans and overdrafts 822 -
Other taxes and social security 10,115 -
VAT - 464
Net wages 31 -
Other creditors 700 -
Accruals and deferred income 2,000 500
Director's loan account 438 -
29,123 1,511
Page 4
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7. Creditors: Amounts Falling Due After More Than One Year
30 November 2022 30 November 2021
£ £
Net obligations under finance leases 8,575 -
8,575 -
8. Obligations Under Finance Leases
30 November 2022 30 November 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,958 -
Later than one year and not later than five years 8,575 -
12,533 -
12,533 -
9. Share Capital
30 November 2022 30 November 2021
£ £
Allotted, Called up and fully paid 100 100
Page 5