REGISTERED NUMBER: 04804727 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

COMMERCIAL INTERIORS MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S P Pearson

REGISTERED OFFICE:

Beckwith Barn

Warren Estate

Lordship Road

Writtle

Essex

CM1 3WT

REGISTERED NUMBER:

04804727 (England and Wales)

ACCOUNTANTS:

Lucentum Business Services Ltd

Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

41

1,998

CURRENT ASSETS

Debtors

6

8,886

39,540

Cash at bank and in hand

18,335

23,509

27,221

63,049

CREDITORS

Amounts falling due within one year

7

14,018

37,910

NET CURRENT ASSETS

13,203

25,139

TOTAL ASSETS LESS CURRENT LIABILITIES

13,244

27,137

CREDITORS

Amounts falling due after more than one year

8

20,983

26,383

NET (LIABILITIES)/ASSETS

(7,739

)

754

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(7,839

)

654

SHAREHOLDERS' FUNDS

(7,739

)

754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 11 November 2025 and were signed by:

S P Pearson - Director

1.	STATUTORY INFORMATION

Commercial Interiors Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 on the supply of interiors furnishings. Income is recognised at the point the supply has been made.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company only enter into basic financial instruments transactions that results in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, other third party loans and loans with related parties.

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.

Going concern

The director has considered the cash flow requirements of the company for at least the next twelve months and is satisfied that the company will continue to be able to meet it's liabilities as they fall due. Accordingly, these financial statements have been prepared on the going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2024

15,854

3,668

19,522

Additions

-

1

1

Disposals

(15,854

)

(2,793

)

(18,647

)

At 28 February 2025

-

876

876

DEPRECIATION

At 1 March 2024

13,915

3,609

17,524

Charge for year

-

19

19

Eliminated on disposal

(13,915

)

(2,793

)

(16,708

)

At 28 February 2025

-

835

835

NET BOOK VALUE

At 28 February 2025

-

41

41

At 29 February 2024

1,939

59

1,998

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,593

39,540

Directors' current accounts

4,155

-

Tax

1,315

-

VAT

823

-

8,886

39,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,400

5,400

Trade creditors

5,104

10,682

Tax

-

2,530

Social security and other taxes

450

359

VAT

-

7,604

Other creditors

85

64

Credit card

599

858

Directors' current accounts

-

1,853

Accrued expenses

2,380

8,560

14,018

37,910

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,400

5,400

Bank loans - 2-5 years

15,583

16,200

Bank loans more 5 yr by instal

-

4,783

20,983

26,383

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,783

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100