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Company Registration No. 14306625 (England and Wales)
Commercial List Ltd Unaudited accounts for the year ended 31 August 2025
Commercial List Ltd Unaudited accounts Contents
Page
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Commercial List Ltd Company Information for the year ended 31 August 2025
Director
Charlie Burrows
Company Number
14306625 (England and Wales)
Registered Office
The Old Rectory Old Somerby Grantham NG23 4AG United Kingdom
Accountants
Net Accountancy Solutions Limited 12 Harles Acres Hickling Melton Mowbray LEICESTERSHIRE LE14 3AF
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Commercial List Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,480 
- 
Tangible assets
492 
- 
9,972 
- 
Current assets
Debtors
426 
- 
Cash at bank and in hand
16,835 
14,863 
17,261 
14,863 
Creditors: amounts falling due within one year
(14,892)
(18,219)
Net current assets/(liabilities)
2,369 
(3,356)
Net assets/(liabilities)
12,341 
(3,356)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,241 
(3,456)
Shareholders' funds
12,341 
(3,356)
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
Charlie Burrows Director Company Registration No. 14306625
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Commercial List Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Commercial List Ltd is a private company, limited by shares, registered in England and Wales, registration number 14306625. The registered office is The Old Rectory, Old Somerby, Grantham, NG23 4AG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
3 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2024
- 
Additions
14,220 
At 31 August 2025
14,220 
Amortisation
At 1 September 2024
- 
Charge for the year
4,740 
At 31 August 2025
4,740 
Net book value
At 31 August 2025
9,480 
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Commercial List Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
- 
- 
- 
Additions
212 
499 
711 
At 31 August 2025
212 
499 
711 
Depreciation
Charge for the year
53 
166 
219 
At 31 August 2025
53 
166 
219 
Net book value
At 31 August 2025
159 
333 
492 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
426 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,871 
1,975 
Taxes and social security
1,412 
- 
Other creditors
8,555 
5,000 
Loans from directors
(296)
11,244 
Accruals
1,350 
- 
14,892 
18,219 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Charlie Burrows
Transactions with director
(11,244)
15,295 
3,755 
296 
(11,244)
15,295 
3,755 
296 
At the year end the directors loan account was overdrawn by £296.00. This amount was repaid to the company within 9 month of the year end.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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