Commercial Dishwasher Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03338233 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Commercial Dishwasher Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Broadbent

G Broadbent

SECRETARY:

G Broadbent

REGISTERED OFFICE:

Unit 12

Redfields Industrial Park

Church Crookham

Fleet

Hampshire

GU52 0RD

REGISTERED NUMBER:

03338233 (England and Wales)

ACCOUNTANTS:

J.Y. Limited

Rangefield Court

Farnham Trading Estate

Farnham

Surrey

GU9 9NP

FIXED ASSETS

Tangible assets

4

22,825

67,615

CURRENT ASSETS

Stocks

4,000

Debtors

5

79,169

83,430

Cash at bank

136,893

120,241

220,062

207,671

CREDITORS

Amounts falling due within one year

6

126,554

87,460

NET CURRENT ASSETS

93,508

120,211

TOTAL ASSETS LESS CURRENT
LIABILITIES

116,333

187,826

CREDITORS

Amounts falling due after more than one
year

7

17,155

53,791

NET ASSETS

99,178

134,035

CAPITAL AND RESERVES

Called up share capital

20

Retained earnings

99,158

134,015

SHAREHOLDERS' FUNDS

99,178

134,035

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 directors acknowledge their 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 Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

G Broadbent - Director

1.	STATUTORY INFORMATION

Commercial Dishwasher Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost and 20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 December 2024

21,249

4,373

98,159

407

124,188

Additions

14,170

-

409

14,579

Disposals

-

(75,495

)

-

(75,495

)

At 30 November 2025

35,419

4,373

22,664

816

63,272

DEPRECIATION

At 1 December 2024

19,234

3,043

34,159

137

56,573

Charge for year

4,110

270

2,320

269

6,969

Eliminated on disposal

-

(23,095

)

-

(23,095

)

At 30 November 2025

23,344

3,313

13,384

406

40,447

NET BOOK VALUE

At 30 November 2025

12,075

1,060

9,280

410

22,825

At 30 November 2024

2,015

1,330

64,000

270

67,615

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

13,790

At 30 November 2025

13,790

DEPRECIATION

Charge for year

3,450

At 30 November 2025

3,450

NET BOOK VALUE

At 30 November 2025

10,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

60,004

46,790

Other debtors

19,165

36,640

79,169

83,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

2,095

4,259

Hire purchase contracts

6,087

4,903

Trade creditors

87,905

44,952

Taxation and social security

29,812

31,346

Other creditors

655

2,000

126,554

87,460

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans

-

1,963

Hire purchase contracts

17,155

51,828

17,155

53,791

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

G Broadbent

Balance outstanding at start of year

9,999

-

Amounts advanced

-

9,999

Amounts repaid

(9,999

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

9,999

K Broadbent

Balance outstanding at start of year

9,990

-

Amounts advanced

-

9,990

Amounts repaid

(9,990

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

9,990

The director's repaid their loans in full on 10th June 2025.