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Registered Number: 11622480
England and Wales

 

 

 

COMODICA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Director Jack Williams
Registered Number 11622480
Registered Office 93 Sandiacre Avenue
Stoke-On-Trent Staffordshire
ST6 5DJ
Accountants Stoke-On-Trent Accountants Ltd T/A 3E`S Accountants
517-519 King Street,
Longton, Stoke-On-Trent
Staffordshire
ST3 1HD
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 October 2023
Principal activities
The companys principal activity during the year was Retail sale via mail order houses or via Internet.
Director
The director who served the company throughout the year was as follows:
Jack Williams
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Jack Williams
Director

Date approved: 26 July 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,210    1,051 
Investments   1,038 
1,210    2,089 
Current assets      
Stocks 4 40,000    40,000 
Debtors 5 1,038   
Cash at bank and in hand 15,538    28,593 
56,576    68,593 
Creditors: amount falling due within one year 6 (52,458)   (52,903)
Net current assets 4,118    15,690 
 
Total assets less current liabilities 5,328    17,779 
Net assets 5,328    17,779 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account 5,327    17,778 
Shareholders' funds 5,328    17,779 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 26 July 2024 and were signed by:


-------------------------------
Jack Williams
Director
3
General Information
Comodica Ltd is a private company, limited by shares, registered in England and Wales, registration number 11622480, registration address 93 Sandiacre Avenue, Stoke-On-Trent Staffordshire, ST6 5DJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15.00% Reducing Balance
Computer Equipment 33.33% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 187    730    917 
Additions   3,148    3,148 
Disposals    
At 31 October 2023 187    3,878    4,065 
Depreciation
At 01 November 2022 95    2,189    2,284 
Charge for year 14    557    571 
On disposals    
At 31 October 2023 109    2,746    2,855 
Net book values
Closing balance as at 31 October 2023 78    1,132    1,210 
Opening balance as at 01 November 2022 92    959    1,051 


4.

Stocks

2023
£
  2022
£
Stocks 40,000    40,000 
40,000    40,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Intercompany HD Mirrors 1,038   
1,038   

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 1,577   
Corporation Tax   914 
Accrued Expenses 540    540 
Other Creditors 17,301    22,945 
Directors' Current Accounts 32,300    23,552 
VAT 740    4,952 
52,458    52,903 

7.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

4