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EH Commercial Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
EH Commercial Services Limited
Contents
Contents

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

Page 1
EH Commercial Services Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09990286

| 30 June 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 11,845 |  | 12,080 |
Cash at bank and in hand |  | 87,267 |  | 35,581 |
|  | 99,112 |  | 47,661 |
Creditors: Amounts Falling Due Within One Year |  | (152,537 ) |  | (153,617 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (53,425 ) |  | (105,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (53,425 ) |  | (105,956 )
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (52,767 ) |  | (52,767 )
NET LIABILITIES |  |  | (106,192 ) |  | (158,723 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (106,292 ) |  | (158,823 )
SHAREHOLDERS' FUNDS |  |  | (106,192) |  | (158,723)

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 N R Gorman Director
4 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
EH Commercial Services Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
EH Commercial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09990286 . The registered office is Council Offices, Monterey House, Bedford Road, Petersfield, Hampshire, GU32 3LJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services and 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Computer Equipment | straight line over 3-5 years

2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.6. 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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. 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
The average number of employees, including directors, during the year was as follows:

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
Office and administration | 2 |  | 20
| 2 |  | 20

Page 2
Page 3
EH Commercial Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Debtors

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 11,845 |  | 12,080

5. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to parent undertaking | 52,767 |  | 52,767

6. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by way of floating charge over the assets of the company. Amount owed to parent undertaking £52,767.

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 52,767 |  | 52,767

7. Share Capital

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

8. Ultimate Parent Undertaking and Controlling Party
The company is a subsidiary undertaking of East Hampshire District Council. The ultimate controlling party is East Hampshire District Council with address Penns Place, Petersfield, Hampshire. GU31 4EX.
9. Audit Information
The auditor's report on the accounts of EH Commercial Services Limited for the year ended 30 June 2025 was unqualified.
The auditor's report was signed by Statutory Auditor.
Page 3