| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| FOR |
| CORYTON COMMERCIALS LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| FOR |
| CORYTON COMMERCIALS LIMITED |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| CORYTON COMMERCIALS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Turnpike House |
| 1208/1210 London Road |
| Leigh on Sea |
| Essex |
| SS9 2UA |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| BALANCE SHEET |
| 30 AUGUST 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| BALANCE SHEET - continued |
| 30 AUGUST 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| 1. | STATUTORY INFORMATION |
| Coryton Commercials Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax. |
| Tangible fixed assets |
| Short leasehold | - |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| 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. |
| Debtor factoring |
| The factored debts are recourse and therefore a separate presentation has been adopted. |
| Trade debtors are shown gross and proceeds from the factoring company have been included in creditors. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Short | Plant and | Motor | Computer |
| leasehold | machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 31 August 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 August 2025 |
| DEPRECIATION |
| At 31 August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 August 2025 |
| NET BOOK VALUE |
| At 30 August 2025 |
| At 30 August 2024 |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| COST |
| At 31 August 2024 |
| Additions |
| Disposals | ( |
) |
| At 30 August 2025 |
| DEPRECIATION |
| At 31 August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 August 2025 |
| NET BOOK VALUE |
| At 30 August 2025 |
| At 30 August 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| RBS invoice factoring |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 144,808 | 121,241 |
| Other creditors |
| Directors' loan accounts | 50,668 | 1,809 |
| Accrued expenses |
| CORYTON COMMERCIALS LIMITED (REGISTERED NUMBER: 04509778) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 AUGUST 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| Hire purchase contracts (see note 8) |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| RBS invoice factoring |
| Hire purchase contracts | 85,818 | 40,410 |
| The RBS factoring creditor is secured by a debenture over all of the company's assets. |
| A personal guarantee limited to £30,000 has also been given by the directors. |
| The hire purchase is secured against the company vehicles to which it relates. |