IRIS Accounts Production v23.1.0.753 06945238 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure069452382022-06-30069452382023-06-30069452382022-07-012023-06-30069452382021-06-30069452382021-07-012022-06-30069452382022-06-3006945238ns16:EnglandWales2022-07-012023-06-3006945238ns15:PoundSterling2022-07-012023-06-3006945238ns11:Director12022-07-012023-06-3006945238ns11:PrivateLimitedCompanyLtd2022-07-012023-06-3006945238ns11:SmallEntities2022-07-012023-06-3006945238ns11:AuditExempt-NoAccountantsReport2022-07-012023-06-3006945238ns11:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3006945238ns11:SmallCompaniesRegimeForAccounts2022-07-012023-06-3006945238ns11:FullAccounts2022-07-012023-06-300694523812022-07-012023-06-3006945238ns11:Director22022-07-012023-06-3006945238ns11:RegisteredOffice2022-07-012023-06-3006945238ns6:CurrentFinancialInstruments2023-06-3006945238ns6:CurrentFinancialInstruments2022-06-3006945238ns6:ShareCapital2023-06-3006945238ns6:ShareCapital2022-06-3006945238ns6:RetainedEarningsAccumulatedLosses2023-06-3006945238ns6:RetainedEarningsAccumulatedLosses2022-06-3006945238ns6:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3006945238ns6:PatentsTrademarksLicencesConcessionsSimilar2022-07-012023-06-3006945238ns6:PlantMachinery2022-07-012023-06-3006945238ns6:IntangibleAssetsOtherThanGoodwill2022-06-3006945238ns6:IntangibleAssetsOtherThanGoodwill2023-06-3006945238ns6:IntangibleAssetsOtherThanGoodwill2022-06-3006945238ns6:PlantMachinery2022-06-3006945238ns6:PlantMachinery2023-06-3006945238ns6:PlantMachinery2022-06-3006945238ns6:WithinOneYearns6:CurrentFinancialInstruments2023-06-3006945238ns6:WithinOneYearns6:CurrentFinancialInstruments2022-06-3006945238ns11:Director112022-06-3006945238ns11:Director112021-06-3006945238ns11:Director112022-07-012023-06-3006945238ns11:Director112021-07-012022-06-3006945238ns11:Director112023-06-3006945238ns11:Director112022-06-30
REGISTERED NUMBER: 06945238 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Comitis LII Limited

Comitis LII Limited (Registered number: 06945238)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Comitis LII Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr S J Willoughby
Mrs C Willoughby





REGISTERED OFFICE: 138 Severn Drive
Upminster
Essex
RM14 1QE





REGISTERED NUMBER: 06945238 (England and Wales)





ACCOUNTANTS: DANIEL JAMES
Unit L
Radford Business Centre
Radford Way
Billericay
Essex
CM12 0BZ

Comitis LII Limited (Registered number: 06945238)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,754 5,014
4,754 5,014

CURRENT ASSETS
Debtors 6 137,002 120,513
Cash at bank and in hand 122,014 134,485
259,016 254,998
CREDITORS
Amounts falling due within one year 7 110,174 110,616
NET CURRENT ASSETS 148,842 144,382
TOTAL ASSETS LESS CURRENT
LIABILITIES

153,596

149,396

PROVISIONS FOR LIABILITIES 915 915
NET ASSETS 152,681 148,481

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 152,679 148,479
SHAREHOLDERS' FUNDS 152,681 148,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Comitis LII Limited (Registered number: 06945238)

Balance Sheet - continued
30 June 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by:





Mr S J Willoughby - Director


Comitis LII Limited (Registered number: 06945238)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Comitis LII Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year 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.

Deferred tax
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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Comitis LII Limited (Registered number: 06945238)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 61 (2022 - 70 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2022
and 30 June 2023 34,212
AMORTISATION
At 1 July 2022
and 30 June 2023 34,212
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 18,255
Additions 1,096
At 30 June 2023 19,351
DEPRECIATION
At 1 July 2022 13,241
Charge for year 1,356
At 30 June 2023 14,597
NET BOOK VALUE
At 30 June 2023 4,754
At 30 June 2022 5,014

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 97,487 90,513
S455 Recoverable 9,971 -
Other debtors 29,544 30,000
137,002 120,513

Comitis LII Limited (Registered number: 06945238)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 2,503 2,405
Taxation and social security 36,113 32,624
Other creditors 71,558 75,587
110,174 110,616

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mr S J Willoughby
Balance outstanding at start of year - -
Amounts advanced 29,544 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,544 -