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REGISTERED NUMBER: 04808554 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Commercial Hangers Limited

Commercial Hangers Limited (Registered number: 04808554)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

Commercial Hangers Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | I D Matthews

| Mrs S V Matthews

| SECRETARY: | I D Matthews

| REGISTERED OFFICE: | 9A The Ridgeway

| Heswall

| Wirral

| Merseyside

| CH60 8NB

| REGISTERED NUMBER: | 04808554 (England and Wales)

| ACCOUNTANTS: | Topping & Company

| Chartered Accountants

| 209 Liverpool Road

| Birkdale

| Southport

| Merseyside

| PR8 4PH

Commercial Hangers Limited (Registered number: 04808554)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 100,701 |  | 101,305 |  |

Debtors | 6 | 33,905 |  | 61,769 |  |

Cash at bank | 124,514 |  | 127,416 |  |

259,120 |  | 290,490 |  |

CREDITORS

Amounts falling due within one year | 7 | 29,964 |  | 38,159 |  |

NET CURRENT ASSETS | 229,156 |  | 252,331 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 229,156 |  | 252,331 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 129,156 |  | 152,331 |  |

SHAREHOLDERS' FUNDS | 229,156 |  | 252,331 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

I D Matthews - Director

Commercial Hangers Limited (Registered number: 04808554)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Commercial Hangers Limited is a private limited company, incorporated and registered in England and Wales (registered number 04808554). The address of the registered office is 9A The Ridgeway, Heswall, Wirral, Merseyside, CH60 8NB. The principal activity of the company is the sale of coat hangers and coat racks.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The company sells coat hangers and coat racks. The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

| Intangible fixed assets and amortisation

| Goodwill is the difference between amounts paid on the acquisition of the business and the fair value of the identifiable assets and liabilities. Goodwill has been fully amortised to the income statement over its estimated economic life in earlier accounting periods.

| Tangible fixed assets

| All tangible assets are initially recorded at cost. Cost includes all expenditure directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner included by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & machinery etc - 25% on cost, 20% on reducing balance and 15% on reducing balance

| At each reporting date the carrying value of the company's tangible fixed assets are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or related group of assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

Commercial Hangers Limited (Registered number: 04808554)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to sell. Cost is determined using average cost.

| The carrying amount of stock is recognised as an expense in the period in which the related revenue is recognised.

| Stocks are assessed for impairment at each reporting date. The carrying amount of each item of stock, or similar items, is compared with its selling price less costs to sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to sell, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

| Taxation

| Taxation comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.

| Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

| Exchange gains and losses are recognised in the income statement.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from related parties. Financial assets that are measured at cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Short term debtors are measured at transaction price, less any impairment.

| Short term trade creditors are measured at the transaction price. Other financial liabilities are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Commercial Hangers Limited (Registered number: 04808554)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 309,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 309,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 13,607 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 13,607 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 33,905 |  | 47,440 |  |

| Other debtors | - |  | 14,329 |  |

33,905 |  | 61,769 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 5,443 |  | 4,064 |  |

| Taxation and social security | 18,886 |  | 28,502 |  |

| Other creditors | 5,635 |  | 5,593 |  |

29,964 |  | 38,159 |  |