Commulite Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06792457

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		15,982		21,222

			15,982		21,222
CURRENT ASSETS
Stocks	6	100,000		177,500
Debtors	7	217,375		45,621

		317,375		223,121
Creditors: Amounts Falling Due Within One Year	8	(293,809 )		(294,678 )

NET CURRENT ASSETS (LIABILITIES)			23,566		(71,557 )

TOTAL ASSETS LESS CURRENT LIABILITIES			39,548		(50,335 )

Creditors: Amounts Falling Due After More Than One Year	9		(12,410 )		(15,364 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,996 )		(5,306 )

NET ASSETS/(LIABILITIES)			23,142		(71,005 )

CAPITAL AND RESERVES
Called up share capital	12		75,100		75,100
Profit and Loss Account			(51,958 )		(146,105 )

SHAREHOLDERS' FUNDS			23,142		(71,005)

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Commulite Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs L E Curtis

Director

28/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Commulite Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06792457 . The registered office is Coopers House, 65a Wingletye Lane , Hornchurch, Essex , RM11 3AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The Directors have reviewed and

considered relevant information, including the annual budget and future cash flows in making their assessment.

Based on these assessments, given the measures undertaken to mitigate the current adverse conditions, and

the current resources available, the Directors have concluded that they can continue to adopt the going concern

basis in preparing the annual report and accounts.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

A patent purchased in 2012, is being amortised evenly over ten years until the expiration of the patent

agreement in 2022.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Computer Equipment	20% on reducing balance

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Commulite Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.8. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	5,000

As at 31 August 2025	5,000

Amortisation
As at 1 September 2024	5,000

As at 31 August 2025	5,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	26,544	3,120	29,664

As at 31 August 2025	26,544	3,120	29,664

Depreciation
As at 1 September 2024	6,636	1,806	8,442
Provided during the period	4,977	263	5,240

As at 31 August 2025	11,613	2,069	13,682

Net Book Value
As at 31 August 2025	14,931	1,051	15,982

As at 1 September 2024	19,908	1,314	21,222

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Commulite Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Stocks

	2025	2024
	£	£
Work in progress	100,000	177,500

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	181,330	10,397
Other debtors	36,045	35,224

	217,375	45,621

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,066	3,066
Trade creditors	30,148	45,837
Bank loans and overdrafts	1,404	17,140
Other creditors	6,107	34,930
Taxation and social security	253,084	193,705

	293,809	294,678

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,410	15,364

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,066	3,066
Later than one year and not later than five years	12,410	15,364

	15,476	18,430

	15,476	18,430

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Commulite Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	5,306	5,306
Deferred taxation	(1,310 )	(1,310 )

Balance at 31 August 2025	3,996	3,996

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	75,100	75,100

13. Directors Advances, Credits and Guarantees

Included within other debtors due within one year is an amount of £18,663 (2024, other creditors - £28,341) due to the director, Mrs L Curtis.

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