Commodco Limited - Accounts

Commodco Limited
Contents Page
For the year ended 31 January 2026

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Commodco Limited
Company Information
For the year ended 31 January 2026

Director	Theodoros Ellinas
Registered Number	15403401
Registered Office	19 Lily Green Lane Brockhill Redditch Worcestershire B97 6TZ
Accountants	Marneros Marcus & Co Ltd First Floor, Hagley Court 40 Vicarage Road, Edgbaston Birmingham West Midlands B15 3EZ

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Registered Number: 15403401 Commodco Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,363	-
		5,363	-
Current assets
Debtors	4	1,968	-
Cash at bank and in hand		4,025	7,866
		5,993	7,866
Creditors: amount falling due within one year	5	(1,068)	(2,960)
Net current assets		4,925	4,906

Total assets less current liabilities		10,288	4,906
Net assets		10,288	4,906

Capital and reserves
Called up share capital		1	1
Profit and loss account		10,287	4,905
Shareholders' funds		10,288	4,906

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 22 October 2026 and were signed by:

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Theodoros Ellinas
Director

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Commodco Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Commodco Limited is a private company, limited by shares, registered in England and Wales, registration number 15403401, registration address 19 Lily Green Lane Brockhill, Redditch, Worcestershire, B97 6TZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10% Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2025	-	-
Additions	5,958	5,958
Disposals	-	-
At 31 January 2026	5,958	5,958
Depreciation
At 01 February 2025	-	-
Charge for year	595	595
On disposals	-	-
At 31 January 2026	595	595
Net book values
Closing balance as at 31 January 2026	5,363	5,363
Opening balance as at 01 February 2025	-	-

4.

Debtors: amounts falling due within one year

	2026 £		2025 £
Directors' Current Accounts	1,968		-
	1,968		-

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	360	300
Corporation Tax	708	1,150
Directors' Current Accounts	-	1,510
	1,068	2,960

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