COMMERCIAL CONNECTIONS LIMITED

Company Registration Number:
NI045119 (Northern Ireland)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 April 2024

End date: 30 April 2025

COMMERCIAL CONNECTIONS LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

COMMERCIAL CONNECTIONS LIMITED

Balance sheet

As at 30 April 2025


Notes
13 months to 30 April 2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 27,565 39,819
Investments:   0 0
Total fixed assets: 27,565 39,819
Current assets
Stocks: 64,321 67,345
Debtors: 4 238,402 161,249
Cash at bank and in hand: 192,899 197,884
Investments: 5 0 8,920
Total current assets: 495,622 435,398
Creditors: amounts falling due within one year: 6 (211,105) (182,487)
Net current assets (liabilities): 284,517 252,911
Total assets less current liabilities: 312,082 292,730
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 312,082 292,730
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 311,982 292,630
Shareholders funds: 312,082 292,730

The notes form part of these financial statements

COMMERCIAL CONNECTIONS LIMITED

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 December 2025
and signed on behalf of the board by:

Name: Mr J Reynolds
Status: Director

The notes form part of these financial statements

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows Freehold property at 10% reducing balance, Plant and machinery at 15% reducing balance.

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

13 months to 30 April 2025 2024
Average number of employees during the period 4 4

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 156,391
Additions 0
Disposals (14,700)
Revaluations 0
Transfers 0
At 30 April 2025 141,691
Depreciation
At 01 April 2024 116,572
Charge for year 6,941
On disposals (9,387)
Other adjustments 0
At 30 April 2025 114,126
Net book value
At 30 April 2025 27,565
At 31 March 2024 39,819

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Debtors

13 months to 30 April 2025 2024
££
Debtors due after more than one year: 0 0

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Current investments

Other investments £Nil (2024: £8,920).

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

6. Creditors: amounts falling due within one year note

There were no secured creditors at 30 April 2025 (2024: £Nil).

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

7. Loans to directors

Name of director receiving advance or credit: J Reynolds
Description of the loan: A loan was advanced to the director during the year which was fully repaid at the end of the year.
£
Balance at 01 April 2024 0
Advances or credits made: 80,000
Advances or credits repaid: 80,000
Balance at 30 April 2025 0
Name of director receiving advance or credit: A Reynolds
Description of the loan: A loan was advanced to the director during the year. It was fully repaid at the year end.
£
Balance at 01 April 2024 0
Advances or credits made: 80,000
Advances or credits repaid: 80,000
Balance at 30 April 2025 0

COMMERCIAL CONNECTIONS LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2025

8. Related party transactions

There were no other transactions between the company and any other related party during the year other than as disclosed.