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Registered number: 11061837
Commplex Network Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11061837
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 341,515 367,983
341,515 367,983
CURRENT ASSETS
Debtors 5 812,358 561,499
Cash at bank and in hand 584,342 162,182
1,396,700 723,681
Creditors: Amounts Falling Due Within One Year 6 (1,194,450 ) (576,625 )
NET CURRENT ASSETS (LIABILITIES) 202,250 147,056
TOTAL ASSETS LESS CURRENT LIABILITIES 543,765 515,039
Creditors: Amounts Falling Due After More Than One Year 7 (120,392 ) (200,461 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,064 ) (77,868 )
NET ASSETS 354,309 236,710
CAPITAL AND RESERVES
Called up share capital 9 320 320
Profit and Loss Account 353,989 236,390
SHAREHOLDERS' FUNDS 354,309 236,710
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Michael Hill
Director
9th September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Commplex Network Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11061837 . The registered office is Unit 12 Primrose Hill Industrial Estate, Orde Wingate Way, Stockton-On-Tees, Co. Durham, TS19 0GA.
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. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 20% reducing balance
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.4. 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.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 December 2025 31 December 2024
Sales, marketing and distribution 11 10
11 10
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 490,180 4,066 2,956 497,202
Additions 54,000 - 1,085 55,085
As at 31 December 2025 544,180 4,066 4,041 552,287
Depreciation
As at 1 January 2025 124,169 3,049 2,001 129,219
Provided during the period 79,502 1,017 1,034 81,553
As at 31 December 2025 203,671 4,066 3,035 210,772
Net Book Value
As at 31 December 2025 340,509 - 1,006 341,515
As at 1 January 2025 366,011 1,017 955 367,983
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5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 449,016 237,926
Prepayments and accrued income 19,049 11,167
VAT - 60,881
468,065 309,974
Due after more than one year
Amounts owed by group undertakings 344,293 251,525
812,358 561,499
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 75,902 78,930
Trade creditors 560,436 121,295
Bank loans and overdrafts 4,167 10,000
Corporation tax 263,897 54,447
Other taxes and social security 27,560 12,440
VAT 46,920 -
Other creditors. 137,850 22,342
Amounts owed to parent undertaking 77,718 277,171
1,194,450 576,625
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 120,392 196,294
Bank loans - 4,167
120,392 200,461
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8. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 December 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 91,447 94,913
Later than one year and not later than five years 145,991 237,438
237,438 332,351
Less: Finance charges allocated to future periods 41,144 57,127
196,294 275,224
9. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 320 320
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