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REGISTERED NUMBER: 11597170 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

COMMANDO INVESTMENTS LTD

COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COMMANDO INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: Mrs R L Bowe
Mr P J F Bowe





REGISTERED OFFICE: Unit 6
Riverside Business Centre
Brighton Road
Shoreham-By-Sea
West Sussex
BN43 6RE





REGISTERED NUMBER: 11597170 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 25,578 42,374

CURRENT ASSETS
Stocks 4,164 -
Debtors 5 19,777 28,995
Cash at bank 42,793 21,338
66,734 50,333
CREDITORS
Amounts falling due within one year 6 (77,011 ) (78,480 )
NET CURRENT LIABILITIES (10,277 ) (28,147 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,301

14,227

CREDITORS
Amounts falling due after more than one
year

7

(51,732

)

(33,333

)

PROVISIONS FOR LIABILITIES 8 (5,760 ) (8,051 )
NET LIABILITIES (42,191 ) (27,157 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (42,291 ) (27,257 )
(42,191 ) (27,157 )

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

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

COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)

BALANCE SHEET - continued
31 OCTOBER 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:





Mr P J F Bowe - Director


COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Commando Investments 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.

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.

Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2022 - 3 ) .

COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 157,413
Additions 7,440
Disposals (916 )
At 31 October 2023 163,937
DEPRECIATION
At 1 November 2022 115,039
Charge for year 23,880
Eliminated on disposal (560 )
At 31 October 2023 138,359
NET BOOK VALUE
At 31 October 2023 25,578
At 31 October 2022 42,374

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 19,777 28,995

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 12,171 50,801
Taxation and social security 48,136 15,059
Other creditors 6,704 2,620
77,011 78,480

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 23,333 33,333
Hire purchase contracts 28,399 -
51,732 33,333

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 5,760 8,051

COMMANDO INVESTMENTS LTD (REGISTERED NUMBER: 11597170)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2022 8,051
Capital allowances in advance
of depreciation (2,291 )
Balance at 31 October 2023 5,760

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
Mrs R L Bowe
Balance outstanding at start of year - 2,988
Amounts advanced 490 -
Amounts repaid - (2,988 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 490 -

Mr P J F Bowe
Balance outstanding at start of year - 2,951
Amounts advanced 1,569 -
Amounts repaid - (2,951 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,569 -

10. RELATED PARTY DISCLOSURES

At the beginning of the period there was an amount of £28,873, owed from Haalo Ltd, a company that Peter Bowe is also a director of. At the end of the period there was an amount of £15,589 owed from Haalo Ltd. In the year Commando Investments Ltd raised sales invoices of £335,767 to Haalo Ltd.

At the beginning of the period there was an amount of £50, owed from Safety Case Partnership Ltd, a company that Peter Bowe is also a director of. At the end of the period there was an amount of £1,203 owed from Safety Case Partnership Ltd. In the year Commando Investments Ltd raised sales invoices of £36 to Safety Case Partnership Ltd.