Company registration number 09323257 (England and Wales)
Comcat Group Limited
Unaudited
financial statements
for the year ended 30 November 2023
PAGES FOR FILING WITH REGISTRAR
Comcat Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
Comcat Group Limited
Statement of financial position
as at 30 November 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
24,919
-
0
Investments
4
100
100
25,019
100
Current assets
Cash at bank and in hand
100
100
Creditors: amounts falling due within one year
5
(33,225)
-
0
Net current (liabilities)/assets
(33,125)
100
Net (liabilities)/assets
(8,106)
200
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
(8,306)
-
0
Total equity
(8,106)
200

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 10 April 2024
B Hillam
Director
Company registration number 09323257 (England and Wales)
Comcat Group Limited
Notes to the Financial Statements
for the year ended 30 November 2023
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
-
0
-
0
Comcat Group Limited
Notes to the Financial Statements (continued)
for the year ended 30 November 2023
- 3 -
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 December 2022
-
0
Additions
33,225
At 30 November 2023
33,225
Depreciation and impairment
At 1 December 2022
-
0
Depreciation charged in the year
8,306
At 30 November 2023
8,306
Carrying amount
At 30 November 2023
24,919
At 30 November 2022
-
0
4
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
100
100
5
Creditors: amounts falling due within one year
2023
2022
£
£
Amounts owed to group undertakings
33,225
-
0
6
Company information

Comcat Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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