Command Software Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10099666 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Command Software Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Wright

REGISTERED OFFICE:

3 Stoke Road

Ashton

Northampton

NN7 2JN

REGISTERED NUMBER:

10099666 (England and Wales)

Fixed assets

Tangible assets

3

251,774

23,584

Current assets

Debtors

4

1,337

1,673

Cash at bank

91,418

144,671

92,755

146,344

Creditors

Amounts falling due within one year

5

(217,640

)

(38,557

)

Net current (liabilities)/assets

(124,885

)

107,787

Total assets less current liabilities

126,889

131,371

Capital and reserves

Called up share capital

6

11

Retained earnings

7

126,878

131,360

Shareholders' funds

126,889

131,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 May 2026 and were signed by:

D Wright - Director

1.	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.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

TAXATION

Taxation for the year 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 have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 December 2024

-

499

52,553

53,052

Additions

237,733

639

5,499

243,871

Disposals

-

(28,627

)

(28,627

)

At 30 November 2025

237,733

1,138

29,425

268,296

DEPRECIATION

At 1 December 2024

-

227

29,241

29,468

Charge for year

-

55

3,618

3,673

Eliminated on disposal

-

(16,619

)

(16,619

)

At 30 November 2025

-

282

16,240

16,522

NET BOOK VALUE

At 30 November 2025

237,733

856

13,185

251,774

At 30 November 2024

-

272

23,312

23,584

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

1,673

Other debtors

1,273

-

VAT

64

-

1,337

1,673

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

208

648

VAT

-

2,938

Directors' current accounts

216,167

34,246

Accrued expenses

1,265

725

217,640

38,557

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

10

Ordinary

£1

10

11

Ordinary A

£1

1

11

7.

RESERVES

Retained

earnings

£

At 1 December 2024

131,360

Deficit for the year

(4,482

)

At 30 November 2025

126,878