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Registration number: 15287490

Use Your Common Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2025

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

Use Your Common Ltd

Contents

Company Information

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 5

 

Use Your Common Ltd

Company Information

Directors

J F Irwin

S Camphion

Registered office

130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

Accountants

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

Use Your Common Ltd

Statement of Financial Position as at 30 November 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

12,063

100

Cash at bank and in hand

 

11,789

24,929

 

23,852

25,029

Creditors: Amounts falling due within one year

5

(6,012)

(8,953)

Net assets

 

17,840

16,076

Capital and reserves

 

Called up share capital

100

100

Retained earnings

17,740

15,976

Shareholders' funds

 

17,840

16,076

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Use Your Common Ltd have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 10 June 2026 and signed on its behalf by:
 

.........................................

J F Irwin

Director

Company registration number: 15287490

 

Use Your Common Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the provision of marketing services including project management and social impact campaigns.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Disclosure of long or short period

The financial statements were prepared for the year ended 30 November 2025. The comparative period is for the period from 15 November 2023 to 30 November 2024.

Going concern

The company made a profit for the period ended 30 November 2025 and had net assets of £17,840 at that date, including cash at bank of £11,789. The company expects to continue to trade profitably.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of marketing, social campaigning and project management services in the ordinary course of the company's activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

The company recognises revenue in the period to which the services relate.

 

Use Your Common Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises corporation tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4

Debtors

2025
£

2024
£

Trade debtors

900

-

Other debtors

11,163

100

12,063

100

 

Use Your Common Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Trade creditors

151

-

Taxation and social security

1,691

4,053

Accruals and deferred income

4,170

3,900

Other creditors

-

1,000

6,012

8,953

6

Dividends

 

2025
£

2024
£

Final dividend of £55.56 (2024 - £11.11) per each Ordinary A shares share

5,000

1,000

Final dividend of £50 (2024 - £0) per each Ordinary B shares share

500

-

 

5,500

1,000

The dividends noted above were paid to directors.

7

Related party transactions

Included within other debtors is an amount of £11,063 due from the directors (2024: £1,000 due to the directors). During the year there were advances of £11,550 and repayments of £500. Interest of £13 was charged on overdrawn balances at a rate of 3.75%. There are no set terms in place.