Company registration number 14772078 (England and Wales)
COMMERCIALWHITT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
COMMERCIALWHITT LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
COMMERCIALWHITT LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
9,899
3,237
Cash at bank and in hand
34,051
23,721
43,950
26,958
Creditors: amounts falling due within one year
5
(25,552)
(11,514)
Net current assets
18,398
15,444
Creditors: amounts falling due after more than one year
6
-
(893)
Net assets
18,398
14,551
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
18,397
14,550
Total equity
18,398
14,551

For the financial year ended 31 March 2025 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 July 2025
E Whittingham
Director
Company registration number 14772078 (England and Wales)
COMMERCIALWHITT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

COMMERCIALWHITT LTD is a private company limited by shares incorporated in England and Wales. The registered office is The Commercial, Wortley Road, Armley, LS12 3HU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, and the principal accounting policies adopted are set out below.

1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into accoun
1.3
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
24
14
COMMERCIALWHITT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
9,899
3,237
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
13,706
6,932
Other taxation and social security
9,526
3,251
Other creditors
2,320
1,331
25,552
11,514
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
893
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