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Registered number: 11810946
C Deehan Commercial Services Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
C Deehan Commercial Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
C Deehan Commercial Services Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 11810946

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 90,000 |  | -
Tangible Assets | 5 |  | 2,106,776 |  | 45,252
Investment Properties | 6 |  | 525,794 |  | 521,708
|  |  | 2,722,570 |  | 566,960
CURRENT ASSETS
Stocks | 7 | 15,200 |  | 15,511 |
Debtors | 8 | 535,419 |  | 422,137 |
Cash at bank and in hand |  | 692,103 |  | 370,053 |
|  | 1,242,722 |  | 807,701 |
Creditors: Amounts Falling Due Within One Year | 9 | (547,192 ) |  | (349,451 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 695,530 |  | 458,250
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,418,100 |  | 1,025,210
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (1,906,338 ) |  | (179,423 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 12 |  | (32,892 ) |  | (9,057 )
NET ASSETS |  |  | 1,478,870 |  | 836,730
CAPITAL AND RESERVES
Called up share capital | 14 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,478,869 |  | 836,729
SHAREHOLDERS' FUNDS |  |  | 1,478,870 |  | 836,730

Page 1
Page 2
C Deehan Commercial Services Ltd
Balance Sheet (continued)
As At 30 June 2025
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 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 Connor Deehan Director
5th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
C Deehan Commercial Services Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
C Deehan Commercial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11810946 . The registered office is Hardy House , Northbridge Road , Berkhamsted , Herts , HP4 1EF.
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 represents net invoiced sales of goods and services, excluding value added tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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 | over 25 years
Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
C Deehan Commercial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | -
Additions | 100,000
As at 30 June 2025 | 100,000
Amortisation
As at 1 July 2024 | -
Provided during the period | 10,000
As at 30 June 2025 | 10,000
Net Book Value
As at 30 June 2025 | 90,000
As at 1 July 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2024 | - | 10,850 | 66,695 | 3,998
Additions | 1,985,300 | 180,970 | 800 | 701
Disposals | - | (41,000 ) | - | -
As at 30 June 2025 | 1,985,300 | 150,820 | 67,495 | 4,699
Depreciation
As at 1 July 2024 | - | 9,041 | 26,795 | 999
Provided during the period | 14,021 | 36,801 | 13,500 | 1,175
As at 30 June 2025 | 14,021 | 45,842 | 40,295 | 2,174
Net Book Value
As at 30 June 2025 | 1,971,279 | 104,978 | 27,200 | 2,525
As at 1 July 2024 | - | 1,809 | 39,900 | 2,999

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2024 | 1,052 | 82,595
Additions | 636 | 2,168,407
Disposals | - | (41,000 )
As at 30 June 2025 | 1,688 | 2,210,002

...CONTINUED
Page 4
Page 5
C Deehan Commercial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 508 | 37,343
Provided during the period | 386 | 65,883
As at 30 June 2025 | 894 | 103,226
Net Book Value
As at 30 June 2025 | 794 | 2,106,776
As at 1 July 2024 | 544 | 45,252

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 521,708
Additions | 4,086
As at 30 June 2025 | 525,794

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 15,200 |  | 15,511

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 505,061 |  | 263,877
Prepayments and accrued income | 30,358 |  | 5,361
Other debtors | - |  | 152,899
| 535,419 |  | 422,137

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 75,829 |  | 85,004
Bank loans and overdrafts | 9,633 |  | 39,071
Other loans | 72,000 |  | -
Corporation tax | 265,047 |  | 150,806
Other taxes and social security | 77,442 |  | 26,128
Other creditors | 146 |  | -
Accruals and deferred income | 10,500 |  | 14,080
Director's loan account | 36,595 |  | 34,362
| 547,192 |  | 349,451

Page 5
Page 6
C Deehan Commercial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 179,423
Other loans | 1,906,338 |  | -
| 1,906,338 |  | 179,423

11. Secured Creditors
Bank loans and other loans are secured on the company's assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 198,622
Other Creditors | 1,978,338 |  | -

12. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 32,892 |  | 9,057

13. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 9,057 | 9,057
Additions | 23,835 | 23,835
Balance at 30 June 2025 | 32,892 | 32,892

14. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

15. Capital Commitments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 78,319 |  | -

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements.
16. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Connor Deehan | 37,500 | 18,000

Page 6