Company registration number 09608748 (England and Wales)
COMMISSIONING HR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
COMMISSIONING HR LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
COMMISSIONING HR LTD
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,057
1,599
Current assets
Debtors
4
14,701
13,451
Cash at bank and in hand
76,389
76,750
91,090
90,201
Creditors: amounts falling due within one year
5
(69,023)
(76,595)
Net current assets
22,067
13,606
Total assets less current liabilities
26,124
15,205
Provisions for liabilities
(771)
(303)
Net assets
25,353
14,902
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
25,253
14,802
Total equity
25,353
14,902

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026
Mrs A J Lambert
Director
Company Registration No. 09608748
COMMISSIONING HR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Commissioning HR Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Teignbridge Business Centre, Cavalier Road, Heathfield, Newton Abbot, Devon, TQ12 6TZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% per annum on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

COMMISSIONING HR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
13,906
Additions
3,833
Disposals
(645)
At 31 May 2025
17,094
Depreciation and impairment
At 1 June 2024
12,307
Depreciation charged in the year
1,375
Eliminated in respect of disposals
(645)
At 31 May 2025
13,037
Carrying amount
At 31 May 2025
4,057
At 31 May 2024
1,599
COMMISSIONING HR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,774
13,130
Other debtors
927
321
14,701
13,451
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,499
-
0
Taxation and social security
17,381
11,559
Other creditors
50,143
65,036
69,023
76,595
2025-05-31 2024-06-01 false false false 24 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs A J Lambert Mr D Lambert 09608748 2024-06-01 2025-05-31 09608748 2025-05-31 09608748 2024-05-31 09608748 core:OtherPropertyPlantEquipment 2025-05-31 09608748 core:OtherPropertyPlantEquipment 2024-05-31 09608748 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 09608748 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 09608748 core:CurrentFinancialInstruments 2025-05-31 09608748 core:CurrentFinancialInstruments 2024-05-31 09608748 core:ShareCapital 2025-05-31 09608748 core:ShareCapital 2024-05-31 09608748 core:RetainedEarningsAccumulatedLosses 2025-05-31 09608748 core:RetainedEarningsAccumulatedLosses 2024-05-31 09608748 bus:Director1 2024-06-01 2025-05-31 09608748 core:PlantMachinery 2024-06-01 2025-05-31 09608748 2023-06-01 2024-05-31 09608748 core:OtherPropertyPlantEquipment 2024-05-31 09608748 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 09608748 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09608748 bus:FRS102 2024-06-01 2025-05-31 09608748 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 09608748 bus:CompanySecretary1 2024-06-01 2025-05-31 09608748 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09608748 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP