Company registration number 02405907 (England and Wales)
COMMISSIONING & MAINTENANCE SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
COMMISSIONING & MAINTENANCE SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
COMMISSIONING & MAINTENANCE SERVICES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
8,936
11,759
Current assets
Stocks
1,070
1,114
Debtors
6
73,836
63,072
Cash at bank and in hand
87,503
76,717
162,409
140,903
Creditors: amounts falling due within one year
7
(29,042)
(24,478)
Net current assets
133,367
116,425
Total assets less current liabilities
142,303
128,184
Provisions for liabilities
Deferred tax liability
-
0
2,234
-
(2,234)
Net assets
142,303
125,950
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
142,203
125,850
Total equity
142,303
125,950
COMMISSIONING & MAINTENANCE SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 3 April 2026
Ms R. Davies
Director
Company registration number 02405907 (England and Wales)
COMMISSIONING & MAINTENANCE SERVICES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 September 2023
100
105,909
106,009
Year ended 31 August 2024:
Profit and total comprehensive income
-
20,381
20,381
Dividends
-
(440)
(440)
Balance at 31 August 2024
100
125,850
125,950
Year ended 31 August 2025:
Profit and total comprehensive income
-
17,065
17,065
Dividends
-
(712)
(712)
Balance at 31 August 2025
100
142,203
142,303
COMMISSIONING & MAINTENANCE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

Commissioning & Maintenance Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Brydges Road, Marple, Stockport, Cheshire, SK6 7RA.

1.1
Basis of preparation

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.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Leasehold land and buildings
5% on cost
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

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.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.4
Taxation
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 & MAINTENANCE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

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
4
4
3
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
30,034
36,926
Company pension contributions to defined contribution schemes
24,000
15,921
54,034
52,847
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024 and 31 August 2025
1,880
6,720
1,779
35,784
46,163
Depreciation and impairment
At 1 September 2024
1,035
4,468
1,104
27,797
34,404
Depreciation charged in the year
94
563
169
1,997
2,823
At 31 August 2025
1,129
5,031
1,273
29,794
37,227
Carrying amount
At 31 August 2025
751
1,689
506
5,990
8,936
At 31 August 2024
845
2,252
675
7,987
11,759
COMMISSIONING & MAINTENANCE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
68,740
53,197
Prepayments and accrued income
5,096
9,875
73,836
63,072
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
4,141
4,478
Other taxation and social security
17,601
15,531
Other creditors
2,920
808
Accruals and deferred income
4,380
3,661
29,042
24,478
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