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Registered number: 5025641
COMMERCIAL ENTERPRISES LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2025
PETER BROWN ACCOUNTANTS
Kirks Folly, Church Road
Stanton upon hine Heath
Shrewsbury
Shropshire
SY4 4NF
COMMERCIAL ENTERPRISES LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
COMMERCIAL ENTERPRISES LIMITED
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 5025641

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 553,463 |  | 11,282
|  |  | 553,463 |  | 11,282
CURRENT ASSETS
Cash at bank and in hand |  | 17,342 |  | 21,916 |
|  | 17,342 |  | 21,916 |
Creditors: Amounts Falling Due Within One Year | 5 | (615,024 ) |  | (80,645 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (597,682 ) |  | (58,729 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (44,219 ) |  | (47,447 )
NET LIABILITIES |  |  | (44,219 ) |  | (47,447 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (44,221 ) |  | (47,449 )
SHAREHOLDERS' FUNDS |  |  | (44,219) |  | (47,447)

For the year ending 30 June 2025 the company was entitled to exemption from audit 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.
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

Mr PETER PEAKE Director
21/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
COMMERCIAL ENTERPRISES LIMITED
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
COMMERCIAL ENTERPRISES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5025641 . The registered office is MARCHE HALL, MARCHE LANE, HALFWAY HOUSE, SHREWSBURY, SY5 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | nOT aPPLICABLE
Plant & Machinery | 25% Reducing Balance Basis
Motor Vehicles | 25% Reducing Balance Basis
Fixtures & Fittings | 25% Reducing Balance Basis
Computer Equipment | 25% Reducing Balance Basis

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2024 | - | 13,751 | 42,345 | 4,838
Additions | 545,000 | - | - | -
As at 30 June 2025 | 545,000 | 13,751 | 42,345 | 4,838
Depreciation
As at 1 July 2024 | - | 13,080 | 37,389 | -
Provided during the period | - | 167 | 1,239 | 1,209
As at 30 June 2025 | - | 13,247 | 38,628 | 1,209

...CONTINUED
Page 2
Page 3
COMMERCIAL ENTERPRISES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 545,000 | 504 | 3,717 | 3,629
As at 1 July 2024 | - | 671 | 4,956 | 4,838

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2024 | 4,446 | 65,380
Additions | - | 545,000
As at 30 June 2025 | 4,446 | 610,380
Depreciation
As at 1 July 2024 | 3,629 | 54,098
Provided during the period | 204 | 2,819
As at 30 June 2025 | 3,833 | 56,917
Net Book Value
As at 30 June 2025 | 613 | 553,463
As at 1 July 2024 | 817 | 11,282

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 375 |  | 2,009
VAT | 4,556 |  | 2,288
Accruals and deferred income | 800 |  | 700
Directors' loan accounts | 609,293 |  | 75,648
| 615,024 |  | 80,645

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3