REGISTERED NUMBER: 04096938 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Commercial Filters Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Hodgkiss

D Keane

N E Williams

M Towers

SECRETARY:

D Keane

REGISTERED OFFICE:

March Street

Rochdale

Lancashire

OL16 2AP

REGISTERED NUMBER:

04096938 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

35,065

51,622

CURRENT ASSETS

Stocks

738,586

601,443

Debtors

5

2,244,991

2,560,026

Cash at bank and in hand

23,646

35,399

3,007,223

3,196,868

CREDITORS

Amounts falling due within one year

6

(927,068

)

(952,058

)

NET CURRENT ASSETS

2,080,155

2,244,810

TOTAL ASSETS LESS CURRENT LIABILITIES

2,115,220

2,296,432

CREDITORS

Amounts falling due after more than one year

7

(2,685

)

(12,972

)

NET ASSETS

2,112,535

2,283,460

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

2,012,535

2,183,460

2,112,535

2,283,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 5 June 2026 and were signed on its behalf by:

D Keane - Director

1.	STATUTORY INFORMATION

Commercial Filters Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates and value added tax from the provision of goods and services which fall within the company's ordinary activity. The directors consider the business to comprise a single activity.

Bank interest is recognised in the period in which it was received.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost less accumulated depreciation and accumulated impairment losses.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company's financial statements for the year ended 31 October 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

60,941

88,750

29,229

178,920

Additions

6,965

-

1,779

8,744

Disposals

-

(23,698

)

-

(23,698

)

At 31 October 2025

67,906

65,052

31,008

163,966

DEPRECIATION

At 1 November 2024

48,720

51,738

26,840

127,298

Charge for year

6,623

10,363

2,392

19,378

Eliminated on disposal

-

(17,775

)

-

(17,775

)

At 31 October 2025

55,343

44,326

29,232

128,901

NET BOOK VALUE

At 31 October 2025

12,563

20,726

1,776

35,065

At 31 October 2024

12,221

37,012

2,389

51,622

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

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

41,453

DEPRECIATION

At 1 November 2024

10,364

Charge for year

10,363

At 31 October 2025

20,727

NET BOOK VALUE

At 31 October 2025

20,726

At 31 October 2024

31,089

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,072,716

1,104,377

Amounts owed by group undertakings

240,000

240,000

Other debtors

123,340

24,873

1,436,056

1,369,250

Amounts falling due after more than one year:

Amounts owed by group undertakings

808,935

1,190,776

Aggregate amounts

2,244,991

2,560,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

35,648

Hire purchase contracts (see note 8)

10,624

17,605

Trade creditors

586,597

601,432

Taxation and social security

269,515

255,723

Other creditors

60,332

41,650

927,068

952,058

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

2,685

12,972

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

10,624

17,605

Between one and five years

2,685

12,972

13,309

30,577

Non-cancellable

operating leases

2025

2024

£

£

Within one year

45,000

56,136

Between one and five years

18,750

57,888

63,750

114,024

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

35,648

Hire purchase contracts

13,309

30,577

13,309

66,225