Company registration number 15066098 (England and Wales)
COMMERCIAL TRADING & ENGINEERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
COMMERCIAL TRADING & ENGINEERING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
COMMERCIAL TRADING & ENGINEERING LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
31 March 2026
31 August 2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
40
126,953
Creditors: amounts falling due within one year
3
(12,182)
(129,122)
Net current liabilities
(12,142)
(2,169)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(12,143)
(2,170)
Total equity
(12,142)
(2,169)

For the financial year ended 28 February 2026 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 his 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 8 June 2026
Mr Levi Smith
Director
Company registration number 15066098 (England and Wales)
COMMERCIAL TRADING & ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

Commercial Trading & Engineering Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Gautam House, 1 - 3 Shenley Avenue, Ruislip Manor, Middlesex, HA4 6BP.

1.1
Accounting convention

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
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Taxation

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

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.

2
Employees

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

2026
2024
Number
Number
Total
1
1
3
Creditors: amounts falling due within one year
2026
2024
£
£
Corporation tax
7,161
6,340
Other taxation and social security
271
2,032
Other creditors
4,750
120,750
12,182
129,122
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