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REGISTERED NUMBER: 06708923 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Commercial Services UK Ltd

Commercial Services UK Ltd (Registered number: 06708923)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Commercial Services UK Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: V M Vermeiren





REGISTERED OFFICE: 65 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY





REGISTERED NUMBER: 06708923 (England and Wales)





ACCOUNTANTS: Godfrey Laws & Co Limited
1 Doolittle Yard
Froghall Road
Ampthill
Bedfordshire
MK45 2NW

Commercial Services UK Ltd (Registered number: 06708923)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 589,877 606,121
Investments 5 95 95
589,972 606,216

CURRENT ASSETS
Debtors 6 1,284,407 889,387
Cash at bank 1,627 491
1,286,034 889,878
CREDITORS
Amounts falling due within one year 7 696,259 443,370
NET CURRENT ASSETS 589,775 446,508
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,179,747

1,052,724

CREDITORS
Amounts falling due after more than one
year

8

(145,483

)

(81,781

)

PROVISIONS FOR LIABILITIES - (21,382 )
NET ASSETS 1,034,264 949,561

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,034,263 949,560
1,034,264 949,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Commercial Services UK Ltd (Registered number: 06708923)

Balance Sheet - continued
30 September 2024


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 27 June 2025 and were signed by:





V M Vermeiren - Director


Commercial Services UK Ltd (Registered number: 06708923)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Commercial Services UK 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.

Turnover consists of fees for consultancy services within the construction industry.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Commercial Services UK Ltd (Registered number: 06708923)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 4 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 October 2023 536,766 92,301 96,176
Additions - - 1,952
At 30 September 2024 536,766 92,301 98,128
DEPRECIATION
At 1 October 2023 43,098 10,673 78,252
Charge for year 6,550 1,846 6,602
At 30 September 2024 49,648 12,519 84,854
NET BOOK VALUE
At 30 September 2024 487,118 79,782 13,274
At 30 September 2023 493,668 81,628 17,924

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 65,985 21,656 36,610 849,494
Additions 3,494 - 863 6,309
At 30 September 2024 69,479 21,656 37,473 855,803
DEPRECIATION
At 1 October 2023 64,077 21,285 25,988 243,373
Charge for year 2,020 110 5,425 22,553
At 30 September 2024 66,097 21,395 31,413 265,926
NET BOOK VALUE
At 30 September 2024 3,382 261 6,060 589,877
At 30 September 2023 1,908 371 10,622 606,121

Included in cost of land and buildings is freehold land of £ 209,245 (2023 - £ 209,245 ) which is not depreciated.

Commercial Services UK Ltd (Registered number: 06708923)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 95
NET BOOK VALUE
At 30 September 2024 95
At 30 September 2023 95

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 94,052 188,980
Amounts owed by group undertakings 800,655 399,063
Other debtors 389,700 301,344
1,284,407 889,387

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 47,580 103,077
Trade creditors 357,146 206,283
Taxation and social security 118,586 95,099
Other creditors 172,947 38,911
696,259 443,370

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 46,719 81,781
Other creditors 98,764 -
145,483 81,781

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 19,631 -

Commercial Services UK Ltd (Registered number: 06708923)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.24 30.9.23
£    £   
Within one year 9,912 13,436
Between one and five years 25,606 35,518
35,518 48,954

During the year the leasing costs were recharged to the 95% owned subsidiary.

10. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank overdrafts 13,426 22,512
Bank loans 80,873 162,346
94,299 184,858

The bank loan and overdraft is secured by a fixed and floating charge over the company's assets including all legal interest in the freehold property Unit G, Arlington Business Park, Stevenage, Hertfordshire.

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
V M Vermeiren
Balance outstanding at start of year 101,625 71,012
Amounts advanced 127,934 156,460
Amounts repaid (103,418 ) (125,847 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 126,141 101,625

Interest of 2.25% was charged on the advance to the director.

12. RELATED PARTY DISCLOSURES

Included in Other Debtors is an amount of £800,655 owed by a 95% owned subsidiary.

13. ULTIMATE CONTROLLING PARTY

The controlling party is V M Vermeiren.