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Registration number: 5128124

Commercial Inspirations Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Commercial Inspirations Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Commercial Inspirations Limited

Company Information

Directors | Mr C J Jones Mrs A L Jones

Registered office | 1 Hillington Road Sale Cheshire M33 6GQ

Accountants | Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Commercial Inspirations Limited

(Registration number: 5128124)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 176,662 | 132,201
Current assets |  |  |
Debtors | 5 | 35,350 | 18,270
Cash at bank and in hand |  | 422,375 | 527,607
|  | 457,725 | 545,877
Creditors: Amounts falling due within one year | 6 | (67,544) | (74,973)
Net current assets |  | 390,181 | 470,904
Total assets less current liabilities |  | 566,843 | 603,105
Creditors: Amounts falling due after more than one year | 6 | (148,632) | (141,816)
Provisions for liabilities |  | (1,825) | (4,050)
Net assets |  | 416,386 | 457,239
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 416,286 | 457,139
Shareholders' funds |  | 416,386 | 457,239

Commercial Inspirations Limited

(Registration number: 5128124)
Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:

......................................... Mr C J Jones Director |  |

Commercial Inspirations Limited

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

1 | General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 5128124.

The address of its registered office is:
1 Hillington Road
Sale
Cheshire
M33 6GQ

These financial statements were authorised for issue by the Board on 22 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Commercial Inspirations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2% straight line over 50 years
Plant and machinery | 15% reducing balance and 33% straight line

Commercial Inspirations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 189,415 | 151,612 | 341,027
Additions | 38,027 | 17,535 | 55,562
At 30 September 2025 | 227,442 | 169,147 | 396,589
Depreciation
At 1 October 2024 | 84,813 | 124,013 | 208,826
Charge for the year | 4,194 | 6,907 | 11,101
At 30 September 2025 | 89,007 | 130,920 | 219,927
Carrying amount
At 30 September 2025 | 138,435 | 38,227 | 176,662
At 30 September 2024 | 104,602 | 27,599 | 132,201

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 26,066 | 12,367
Prepayments | 3,700 | 3,281
Other debtors | 5,584 | 2,622
| 35,350 | 18,270

Commercial Inspirations Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 720 | 644
Taxation and social security | 3,454 | 9,459
Accruals and deferred income | 24,625 | 28,338
Other creditors | 38,745 | 36,532
| 67,544 | 74,973

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other creditors | 148,632 | 141,816