Registration number: 11393398

Commercial Moving Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 11

Commercial Moving Services Ltd

Company Information

Directors

Mrs Tracey Brown Mr Anthony Brown

Registered office

Unit 5 Capitol Trading Park Kirkby Bank Road Knowsley Merseyside L33 7SY

Accountants

HART ACCOUNTING 3 Lennox Avenue Wallasey Wirral CH45 5AL

Commercial Moving Services Ltd

(Registration number: 11393398)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	156,320	123,178
Other financial assets	6	15,740	12,240
		172,060	135,418
Current assets
Debtors	7	204,173	187,644
Cash at bank and in hand		150,571	228,125
		354,744	415,769
Creditors: Amounts falling due within one year	8	(130,453)	(196,167)
Net current assets		224,291	219,602
Total assets less current liabilities		396,351	355,020
Creditors: Amounts falling due after more than one year	8	(41,418)	(39,828)
Net assets		354,933	315,192
Capital and reserves
Called up share capital	9	1	1
Retained earnings		354,932	315,191
Shareholders' funds		354,933	315,192

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 December 2025 and signed on its behalf by:
 

......................................... Mrs Tracey Brown Director

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 5 Capitol Trading Park
Kirkby Bank Road
Knowsley
Merseyside
L33 7SY
England

These financial statements were authorised for issue by the Board on 7 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Vehicles, Fixtures & Fittings , Plant & Machinery	25% reducing balance
Leased plant	Straight line over the lease term

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Development costs	Straight line amortisation, over four years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 9).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	3,000	3,000
At 31 March 2025	3,000	3,000
Amortisation
Amortisation charge	3,000	3,000
At 31 March 2025	3,000	3,000
Carrying amount
At 31 March 2025	-	-

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Leased plant £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	23,000	42,644	164,691	4,711	235,046
Additions	-	4,650	96,546	3,005	104,201
Disposals	(23,000)	(822)	(12,605)	-	(36,427)
At 31 March 2025	-	46,472	248,632	7,716	302,820
Depreciation
At 1 April 2024	8,334	24,581	75,192	3,761	111,868
Charge for the year	1,666	5,603	45,515	989	53,773
Eliminated on disposal	(10,000)	(523)	(8,618)	-	(19,141)
At 31 March 2025	-	29,661	112,089	4,750	146,500
Carrying amount
At 31 March 2025	-	16,811	136,543	2,966	156,320
At 31 March 2024	14,666	18,063	89,499	950	123,178

Premises
The operating lease on the warehouse renews 5 yearly.

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6	Other financial assets (current and non-current)

	Financial assets at amortised cost £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	12,240	12,240
Additions	3,500	3,500
At 31 March 2025	15,740	15,740
Impairment
Carrying amount
At 31 March 2025	15,740	15,740

Other financial assets at amortised cost includes security deposits.

7

Debtors

Current	2025 £	2024 £
Trade debtors	165,990	174,406
Prepayments	5,650	10,094
Other debtors	32,533	3,144
	204,173	187,644

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	5,407	5,212
Trade creditors		13,391	50,344
Taxation and social security		78,785	111,895
Accruals and deferred income		909	27,719
Other creditors		31,961	997
		130,453	196,167

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	41,418	39,828

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	100	1	100	1

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	11,668	21,667
Finance lease liabilities	29,750	18,161
	41,418	39,828

Current loans and borrowings

	2025 £	2024 £
Other borrowings	5,407	5,212

 

Bank borrowings

Government backed loan is denominated in GBP with a nominal interest rate of 2.5%, and the final instalment is due on 12 May 2026. The carrying amount at year end is £11,668 (2024 - £21,667). Repayments commenced June 2021, per loan agreement.

11	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	61,105	59,538
Later than one year and not later than five years	40,737	101,842
	101,842	161,380

Commercial Moving Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

11	Obligations under leases and hire purchase contracts (continued)

The amount of non-cancellable operating lease payments recognised as an expense during the year was £59,538 (2024 - £58,755).

Operating leases comprise a business premises 5 year, December 2021 lease.

12

Dividends

		2025		2024
		£		£
Interim dividend of £935.00 (2024 - £935.00) per ordinary share		93,500		93,500

13	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Mr Anthony Brown
Temporary interest free loan to director	2,343	(2,343)	-

2024	At 1 April 2023 £	Advances to director £	At 31 March 2024 £
Mr Anthony Brown
Temporary interest free loan to director	-	2,343	2,343

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	21,546	21,670
Contributions paid to money purchase schemes	40,000	40,000
	61,546	61,670