Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06257655 Mr Vedran Ilic iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06257655 2024-05-31 06257655 2025-05-31 06257655 2024-06-01 2025-05-31 06257655 frs-core:CurrentFinancialInstruments 2025-05-31 06257655 frs-core:Non-currentFinancialInstruments 2025-05-31 06257655 frs-core:ComputerEquipment 2025-05-31 06257655 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06257655 frs-core:ComputerEquipment 2024-05-31 06257655 frs-core:FurnitureFittings 2025-05-31 06257655 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06257655 frs-core:FurnitureFittings 2024-05-31 06257655 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 06257655 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 06257655 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 06257655 frs-core:ShareCapital 2025-05-31 06257655 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06257655 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06257655 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06257655 frs-bus:SmallEntities 2024-06-01 2025-05-31 06257655 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06257655 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06257655 frs-bus:Director1 2024-06-01 2025-05-31 06257655 frs-countries:EnglandWales 2024-06-01 2025-05-31 06257655 2023-05-31 06257655 2024-05-31 06257655 2023-06-01 2024-05-31 06257655 frs-core:CurrentFinancialInstruments 2024-05-31 06257655 frs-core:Non-currentFinancialInstruments 2024-05-31 06257655 frs-core:ShareCapital 2024-05-31 06257655 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06257655
Commercial Energy Solutions Ltd
Financial Statements
For The Year Ended 31 May 2025
Outsourced ACC Ltd
High Street Centre, 137-139 High Street
Beckenham
Kent
BR3 1AG
Commercial Energy Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Commercial Energy Solutions Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06257655

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 43,753 |  | 33,723
|  |  | 43,753 |  | 33,723
CURRENT ASSETS
Debtors | 5 | 258,172 |  | 252,670 |
Cash at bank and in hand |  | 1,368,213 |  | 973,612 |
|  | 1,626,385 |  | 1,226,282 |
Creditors: Amounts Falling Due Within One Year | 6 | (663,017 ) |  | (328,091 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 963,368 |  | 898,191
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,007,121 |  | 931,914
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,667 ) |  | (21,667 )
NET ASSETS |  |  | 1,005,454 |  | 910,247
CAPITAL AND RESERVES
Called up share capital | 8 |  | 101 |  | 101
Profit and Loss Account |  |  | 1,005,353 |  | 910,146
SHAREHOLDERS' FUNDS |  |  | 1,005,454 |  | 910,247

Page 1
Page 2
Commercial Energy Solutions Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Vedran Ilic Director
21st January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Commercial Energy Solutions Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Commercial Energy Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06257655 . The registered office is CES House, 2b Manor Road, Beckenham, Kent, United Kingdom, BR3 5LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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.
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:

Leasehold | Not Depreciated
Fixtures & Fittings | 20% Reducing balance method
Computer Equipment | 20% Reducing balance method

2.4. Taxation
Income tax expense represents the sum of the tax currently payable tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 19)
18 19
Page 3
Page 4
Commercial Energy Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 23,941 | 37,898 | 4,917 | 66,756
Additions | - | 10,891 | 2,065 | 12,956
As at 31 May 2025 | 23,941 | 48,789 | 6,982 | 79,712
Depreciation
As at 1 June 2024 | - | 31,981 | 1,052 | 33,033
Provided during the period | - | 1,983 | 943 | 2,926
As at 31 May 2025 | - | 33,964 | 1,995 | 35,959
Net Book Value
As at 31 May 2025 | 23,941 | 14,825 | 4,987 | 43,753
As at 1 June 2024 | 23,941 | 5,917 | 3,865 | 33,723

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,763 |  | 151,820
Amounts owed by group undertakings | 103,466 |  | 99,261
Other debtors | 22,943 |  | 1,589
| 258,172 |  | 252,670

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,950 |  | 582
Bank loans and overdrafts | 10,000 |  | -
Other creditors | 199,688 |  | 41,817
Taxation and social security | 421,379 |  | 285,692
| 663,017 |  | 328,091

Page 4
Page 5
Commercial Energy Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,667 |  | 21,667

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Page 5