Registration number:
Commercial & Industrial Interiors Ltd
for the Year Ended 30 November 2025
Registration number:
Commercial & Industrial Interiors Ltd
for the Year Ended 30 November 2025
Commercial & Industrial Interiors Ltd
Contents
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Company Information |
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Balance Sheet |
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Staff numbers |
Commercial & Industrial Interiors Ltd
Company Information
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Directors |
JI Dunnage AV Dunnage |
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Registered office |
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Accountants |
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Commercial & Industrial Interiors Ltd
(Registration number: 05621495)
Balance Sheet as at 30 November 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
1,060 |
1,060 |
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Capital redemption reserve |
100 |
100 |
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Retained earnings |
1,013,718 |
939,026 |
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Shareholders' funds |
1,014,878 |
940,186 |
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:
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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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been 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
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Commercial & Industrial Interiors Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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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.
Going concern
The financial statements have been prepared on a going concern basis.
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.
Tax
The tax expense for the period comprises current 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.
Commercial & Industrial Interiors Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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:
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Asset class |
Depreciation method and rate |
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Tools and equipment |
25% reducing balance basis |
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Furniture, fittings and office equipment |
25% reducing balance basis |
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Motor vehicles |
25% reducing balance basis |
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
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.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Commercial & Industrial Interiors Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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Tangible assets |
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Furniture, fittings and office equipment |
Motor vehicles |
Total |
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Cost or valuation |
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At 1 December 2024 |
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Additions |
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Disposals |
- |
( |
( |
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At 30 November 2025 |
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Depreciation |
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At 1 December 2024 |
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Charge for the year |
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Eliminated on disposal |
- |
( |
( |
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At 30 November 2025 |
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Carrying amount |
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At 30 November 2025 |
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At 30 November 2024 |
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Stocks |
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2025 |
2024 |
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Other inventories |
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debtors |
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Current |
2025 |
2024 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
Commercial & Industrial Interiors Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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2025 |
2024 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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1,000 |
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1,000 |
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60 |
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60 |
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Financial commitments, guarantees and contingencies |
Amounts not provided for in the balance sheet
The total amount of financial commitments not included in the balance sheet is £
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Related party transactions |
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Transactions with directors |
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2025 |
At 1 December 2024 |
Advances to director |
Repayments by director |
At 30 November 2025 |
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Interest charged at an average rate of 0% (2024 - 2.25%)` |
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( |
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2024 |
At 1 December 2023 |
Advances to director |
Repayments by director |
At 30 November 2024 |
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Interest charged at an average rate of 0% (2024 - 2.25%)` |
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( |
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Commercial & Industrial Interiors Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
Directors' remuneration
The directors' remuneration for the year was as follows:
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2025 |
2024 |
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Remuneration |
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Contributions paid to money purchase schemes |
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148,740 |
118,740 |