Registration number: 02935683

Commercial Credit Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Commercial Credit Limited

(Registration number: 02935683)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	37,568	50,091
Current assets
Debtors	5	398,334	373,034
Cash at bank and in hand		19,762	34,527
		418,096	407,561
Creditors: Amounts falling due within one year	6	(379,733)	(384,117)
Net current assets		38,363	23,444
Total assets less current liabilities		75,931	73,535
Provisions for liabilities		(9,392)	(12,522)
Net assets		66,539	61,013
Capital and reserves
Called up share capital		2	2
Retained earnings		66,537	61,011
Shareholders' funds		66,539	61,013

For the financial year ending 31 December 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 25 August 2026 and signed on its behalf by:
 

......................................... Mr P Galletley Director

Commercial Credit Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Mill Hill Drive
Sandbach
Cheshire
CW11 4PW
England

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Tax

The tax expense for the period comprises 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 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.

Commercial Credit Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Plant and machinery	25% reducing balance
Computer equipment	33% reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Commercial Credit Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	4,010	137,590	10,634	152,234
At 31 December 2025	4,010	137,590	10,634	152,234
Depreciation
At 1 January 2025	4,010	87,528	10,605	102,143
Charge for the year	-	12,516	7	12,523
At 31 December 2025	4,010	100,044	10,612	114,666
Carrying amount
At 31 December 2025	-	37,546	22	37,568
At 31 December 2024	-	50,062	29	50,091

5

Debtors

Current		2025 £	2024 £
Amounts owed by related parties		398,334	372,934
Other debtors		-	100
		398,334	373,034

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	379,733	384,117