REGISTERED NUMBER: 11019910 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Commercial Repair Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Evans

REGISTERED OFFICE:

Nissen Hut

62 Church Street

Darlaston

West Midlands

WS10 8DZ

REGISTERED NUMBER:

11019910 (England and Wales)

ACCOUNTANTS:

Concept Accountancy Services Ltd

89a Dudley Road

Halesowen

West Midlands

B63 3NS

FIXED ASSETS

Tangible assets

4

10,053

10,901

CURRENT ASSETS

Stocks

39,950

48,274

Debtors

5

14,811

7,629

Cash at bank and in hand

231

4,491

54,992

60,394

CREDITORS

Amounts falling due within one year

6

40,591

42,809

NET CURRENT ASSETS

14,401

17,585

TOTAL ASSETS LESS CURRENT LIABILITIES

24,454

28,486

CREDITORS

Amounts falling due after more than one year

7

(9,733

)

(12,468

)

PROVISIONS FOR LIABILITIES

8

(1,910

)

(2,071

)

NET ASSETS

12,811

13,947

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

2,811

3,947

SHAREHOLDERS' FUNDS

12,811

13,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

M Evans - Director

1.	STATUTORY INFORMATION

Commercial Repair Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

Financial instruments and equity instruments

The company has elected to apply the provision of section 11 'Basic Financial Instruments' and Section 12 'Other financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 November 2024

43,292

1,583

44,875

Additions

2,532

-

2,532

At 31 October 2025

45,824

1,583

47,407

DEPRECIATION

At 1 November 2024

32,506

1,468

33,974

Charge for year

3,311

69

3,380

At 31 October 2025

35,817

1,537

37,354

NET BOOK VALUE

At 31 October 2025

10,007

46

10,053

At 31 October 2024

10,786

115

10,901

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

14,489

7,306

Other debtors

322

323

14,811

7,629

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

5,718

2,556

Trade creditors

2,076

2,165

Taxation and social security

21,848

13,141

Other creditors

10,949

24,947

40,591

42,809

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

9,733

12,468

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

2,244

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

1,910

2,071

Deferred

tax

£

Balance at 1 November 2024

2,071

Provided during year

(161

)

Balance at 31 October 2025

1,910

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1,000

Ordinary

£10

10,000

10,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Evans.