Company registration number 11834551 (England and Wales)
ONE HUNDRED COMMERCIAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ
ONE HUNDRED COMMERCIAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ONE HUNDRED COMMERCIAL LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,708
14,635
Investment property
4
8,800,000
8,800,000
8,811,708
8,814,635
Current assets
Debtors
5
79,229
78,500
Cash at bank and in hand
4,907
3,911
84,136
82,411
Creditors: amounts falling due within one year
6
(1,623,533)
(1,183,320)
Net current liabilities
(1,539,397)
(1,100,909)
Total assets less current liabilities
7,272,311
7,713,726
Creditors: amounts falling due after more than one year
7
(5,572,331)
(5,582,540)
Provisions for liabilities
(529,113)
(529,113)
Net assets
1,170,867
1,602,073
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,170,767
1,601,973
Total equity
1,170,867
1,602,073
ONE HUNDRED COMMERCIAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 5 June 2026 and are signed on its behalf by:
Mr A Hassan
Director
Company registration number 11834551 (England and Wales)
ONE HUNDRED COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

One Hundred Commercial Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Pindar Road, Hoddesdon, Hertfordshire, England, EN11 0BZ.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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:

Fixtures and fittings
20% on 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
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

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.

ONE HUNDRED COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
43,750
Depreciation and impairment
At 1 July 2024
29,115
Depreciation charged in the year
2,927
At 30 June 2025
32,042
Carrying amount
At 30 June 2025
11,708
At 30 June 2024
14,635
4
Investment property
2025
£
Fair value
At 1 July 2024 and 30 June 2025
8,800,000
ONE HUNDRED COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
4
Investment property
(Continued)
- 5 -

Investment property was valued on an open market basis on 22 December 2023 by Eddisons.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
5,271,482
5,271,482
Accumulated depreciation
(632,578)
(527,148)
Carrying amount
4,638,904
4,744,334
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
79,229
78,500
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,248
11,135
Other creditors
1,613,285
1,172,185
1,623,533
1,183,320
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
5,572,331
5,582,540

The bank loans are secured on the property owned by the company.

8
Related party transactions

As at the balance sheet date the company was owed £78,000 (2024: £78,000) from companies under common control.

As at the balance sheet date the company owed £1,603,985 (2024: £1,165,985) to a company under common control.

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