Construct Commerce Limited

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

Registered number: 15408539

		30 June 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,597		5,393

			4,597		5,393
CURRENT ASSETS
Debtors	5	5,001		5,011
Cash at bank and in hand		30,482		33,354

		35,483		38,365
Creditors: Amounts Falling Due Within One Year	6	(25,886 )		(31,658 )

NET CURRENT ASSETS (LIABILITIES)			9,597		6,707

TOTAL ASSETS LESS CURRENT LIABILITIES			14,194		12,100

NET ASSETS			14,194		12,100

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			14,193		12,099

SHAREHOLDERS' FUNDS			14,194		12,100

For the year ending 30 June 2026 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 D Moraz

Director

7 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Construct Commerce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15408539 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of 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 accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholder.

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.

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:

Computer Equipment

20% on cost

2.4. Taxation

Taxation for the period 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.

2.5. Deferred Taxation

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 period 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.

2.6. Short term debtors and creditors

Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

2.7. Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Construct Commerce Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2025	6,741
Additions	624

As at 30 June 2026	7,365

Depreciation
As at 1 July 2025	1,348
Provided during the period	1,420

As at 30 June 2026	2,768

Net Book Value
As at 30 June 2026	4,597

As at 1 July 2025	5,393

5. Debtors

	30 June 2026	30 June 2025
	£	£
Due within one year
Other debtors	5,001	5,011

6. Creditors: Amounts Falling Due Within One Year

	30 June 2026	30 June 2025
	£	£
Other creditors	11,762	12,714
Taxation and social security	14,124	18,944

	25,886	31,658

7. Related Party Transactions

As at the balance sheet date, the company owed £55 (2024: £134) to the director.

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