Company No: 08006635 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Bonfill Cardona
	B A Harris

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	GU9 7PT
	United Kingdom

COMPANY NUMBER

08006635 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	4	1,831		4,394
		1,831		4,394
Current assets
Debtors	5	255,231		254,636
Cash at bank and in hand	6	1,092,460		902,721
		1,347,691		1,157,357
Creditors: amounts falling due within one year	7	( 67,618)		( 41,095)
Net current assets		1,280,073		1,116,262
Total assets less current liabilities		1,281,904		1,120,656
Net assets		1,281,904		1,120,656
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		1,281,804		1,120,556
Total shareholders' funds		1,281,904		1,120,656

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Commercial Dispute Resolution Ltd (registered number: 08006635) were approved and authorised for issue by the Board of Directors on 16 July 2026. They were signed on its behalf by:

B A Harris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Commercial Dispute Resolution Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	31.03.2026		31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	600,000		600,000
At 31 March 2026	600,000		600,000
Accumulated amortisation
At 01 April 2025	600,000		600,000
At 31 March 2026	600,000		600,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2025	10,838		10,838
At 31 March 2026	10,838		10,838
Accumulated depreciation
At 01 April 2025	6,444		6,444
Charge for the financial year	2,563		2,563
At 31 March 2026	9,007		9,007
Net book value
At 31 March 2026	1,831		1,831
At 31 March 2025	4,394		4,394

5. Debtors

	31.03.2026		31.03.2025
	£		£
Trade debtors	14,038		31,727
Amounts owed by directors	148,698		115,358
Accrued income	44,322		43,309
Other debtors	48,173		64,242
	255,231		254,636

6. Cash and cash equivalents

	31.03.2026		31.03.2025
	£		£
Cash at bank and in hand	597,616		490,500
Short-term deposits	494,844		412,221
	1,092,460		902,721

7. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Accruals	3,120		3,000
Taxation and social security	64,498		38,095
	67,618		41,095

8. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each	100		100

9. Related party transactions

Transactions with the entity's directors

	31.03.2026		31.03.2025
	£		£
Balance outstanding at start of period	115,358		152,644
Amounts advanced	87,802		22,776
Amounts repaid	(54,462)		(60,062)
Balance outstanding at end of period	148,698		115,358