Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalse2022-12-01No description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 0317526 2022-12-01 2023-11-30 0317526 2021-12-01 2022-11-30 0317526 2023-11-30 0317526 2022-11-30 0317526 c:CompanySecretary1 2022-12-01 2023-11-30 0317526 c:Director1 2022-12-01 2023-11-30 0317526 c:Director2 2022-12-01 2023-11-30 0317526 c:RegisteredOffice 2022-12-01 2023-11-30 0317526 d:PlantMachinery 2022-12-01 2023-11-30 0317526 d:PlantMachinery 2023-11-30 0317526 d:PlantMachinery 2022-11-30 0317526 d:OfficeEquipment 2022-12-01 2023-11-30 0317526 d:OfficeEquipment 2023-11-30 0317526 d:OfficeEquipment 2022-11-30 0317526 d:CurrentFinancialInstruments 2023-11-30 0317526 d:CurrentFinancialInstruments 2022-11-30 0317526 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 0317526 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 0317526 d:ShareCapital 2023-11-30 0317526 d:ShareCapital 2022-11-30 0317526 d:CapitalRedemptionReserve 2023-11-30 0317526 d:CapitalRedemptionReserve 2022-11-30 0317526 d:RetainedEarningsAccumulatedLosses 2023-11-30 0317526 d:RetainedEarningsAccumulatedLosses 2022-11-30 0317526 c:FRS102 2022-12-01 2023-11-30 0317526 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 0317526 c:FullAccounts 2022-12-01 2023-11-30 0317526 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 0317526 2 2022-12-01 2023-11-30 0317526 6 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 0317526







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


COMERFORDS LIMITED






































img7d41.png                        

 


COMERFORDS LIMITED
 


 
COMPANY INFORMATION


Directors
P J Comerford 
J A Comerford 




Company secretary
J A Comerford



Registered number
0317526



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


COMERFORDS LIMITED
REGISTERED NUMBER:0317526



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
-

Investments
 5 
220,000
220,000

  
220,000
220,000

Current assets
  

Debtors: amounts falling due within one year
 6 
770,891
773,421

Cash at bank and in hand
  
5,863
6,054

  
776,754
779,475

Creditors: amounts falling due within one year
 7 
(5,000)
(6,100)

Net current assets
  
 
 
771,754
 
 
773,375

Total assets less current liabilities
  
991,754
993,375

  

Net assets
  
991,754
993,375


Capital and reserves
  

Called up share capital 
  
716
716

Capital redemption reserve
  
284
284

Profit and loss account
  
990,754
992,375

  
991,754
993,375


Page 1

 


COMERFORDS LIMITED
REGISTERED NUMBER:0317526


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P J Comerford
Director

Date: 20 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


COMERFORDS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Comerfords Limited is a private company, limited by shares, registered in England and Wales, company
registration number 00317526. The registered office is Lynton House, 7-12 Tavistock Square, London, WC1H, 9LT.
The principal place of business is 12 Angmering Lane, Willowhayne Estate, East Preston, Littlehampton, West Sussex, BN16 2TA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

  
2.3

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act
2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25% straight line
Equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 3

 


COMERFORDS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
552
2,397
2,949



At 30 November 2023

552
2,397
2,949



Depreciation


At 1 December 2022
552
2,397
2,949



At 30 November 2023

552
2,397
2,949



Net book value



At 30 November 2023
-
-
-



At 30 November 2022
-
-
-


5.


Fixed asset investments





Shares in group undertakings

£



Cost or valuation


At 1 December 2022
220,000



At 30 November 2023
220,000




Page 4

 


COMERFORDS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
770,891
773,421

770,891
773,421



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
5,000
6,100

5,000
6,100



8.


Related party transactions

At the year end the company was owed £770,891 (2022: £773,421) from Auto Investment Trust Limited, its subsidiary undertaking.

 
Page 5