Commercial Common Sense Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 09787723

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	18		59
Cash at bank and in hand		112,348		158,891

		112,366		158,950
Creditors: Amounts Falling Due Within One Year	5	(2,308 )		(3,870 )

NET CURRENT ASSETS (LIABILITIES)			110,058		155,080

TOTAL ASSETS LESS CURRENT LIABILITIES			110,058		155,080

NET ASSETS			110,058		155,080

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			109,958		154,980

SHAREHOLDERS' FUNDS			110,058		155,080

For the year ending 30 September 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 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

W Crothers

Director

10th October 2025

The notes on page 2 form part of these financial statements.

1. General Information

Commercial Common Sense Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09787723 . The registered office is Flint House The Ridge Woldingham Surrey CR3 7AN.

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.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	18	59

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,440	1,700
Taxation and social security	868	2,170

	2,308	3,870

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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