Common Tongue Limited - Filleted accounts

Registered number

07135701

Common Tongue Limited

Filleted Accounts

31 January 2026

Common Tongue Limited
Registered number:		07135701
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		631			841

Current assets
Debtors	4	18,311			14,053
Cash at bank and in hand		6,533			12,518
		24,844			26,571

Creditors: amounts falling due within one year	5	(3,762)			(3,717)

Net current assets			21,082			22,854

Net assets			21,713			23,695

Capital and reserves
Called up share capital			100			100
Profit and loss account			21,613			23,595

Shareholders' funds			21,713			23,695

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Timothy Bax
Director
Approved by the board on 8 October 2026

Common Tongue Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				12,642
	At 31 January 2026				12,642

	Depreciation
	At 1 February 2025				11,801
	Charge for the year				210
	At 31 January 2026				12,011

	Net book value
	At 31 January 2026				631
	At 31 January 2025				841


4	Debtors		2026		2025
£				£

	Trade debtors		3,000		-
	Other debtors		15,311		14,053
			18,311		14,053


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		2,596		2,551
	Other creditors		1,166		1,166
			3,762		3,717


6	Controlling party

	The company is in control of Mr Timothy Bax on the basis that with associates he holds 100% of the issued share capital.


7	Other information

	Common Tongue Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Pennyweights
	Kenley
	CR8 5HB