Anglia Commercial Finance Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02642864

Anglia Commercial Finance Ltd

Filleted Unaudited Financial Statements

31 October 2025

Anglia Commercial Finance Ltd

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Anglia Commercial Finance Ltd

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		6,745		8,925

Current assets

Debtors	6	26,272	64,917
Cash at bank and in hand		71,421	53,765
		--------	---------
		97,693	118,682

Creditors: amounts falling due within one year	7	5,806		9,607
		--------		---------
Net current assets			91,887		109,075
			--------		---------
Total assets less current liabilities			98,632		118,000
			--------		---------
Net assets			98,632		118,000
			--------		---------

Capital and reserves

Called up share capital	8	2	2
Profit and loss account		98,630	117,998
		--------	---------
Shareholders funds		98,632	118,000
		--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 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 financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

G H Rouse

Director

Company registration number: 02642864

Anglia Commercial Finance Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents amounts of commission earned during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% straight line
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	3,952	21,499	25,451
	-------	--------	--------
Depreciation
At 1 November 2024	3,152	13,374	16,526
Charge for the year	149	2,031	2,180
	-------	--------	--------
At 31 October 2025	3,301	15,405	18,706
	-------	--------	--------
Carrying amount
At 31 October 2025	651	6,094	6,745
	-------	--------	--------
At 31 October 2024	800	8,125	8,925
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	23,456	56,594
Corporation tax repayable	226	–
Directors loan account	394	8,323
Other debtors	2,196	–
	--------	--------
	26,272	64,917
	--------	--------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Trade debtors	3,527	15,800
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	5,106	5,085
Corporation tax	–	3,320
Social security and other taxes	700	1,202
	-------	-------
	5,806	9,607
	-------	-------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

9. Directors' advances, credits and guarantees

At the year end the director, Mr G H Rouse owed the company £394 (2024 - £8,323) and interest of £Nil (2024 - £Nil) was charged on this loan. This was repaid within 9 months of the year end.