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Registered number: 03058348
Comfort Building Services Ltd.
Unaudited Financial Statements
For The Year Ended 29 February 2024
Jupp Castle Limited
ACCA
5 Taplins Court
Taplins Farm Lane
Hartley Wintney
RG27 8XU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03058348
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 453,789 412,062
453,789 412,062
CURRENT ASSETS
Debtors 5 881,211 1,014,071
Cash at bank and in hand 598,314 344,474
1,479,525 1,358,545
Creditors: Amounts Falling Due Within One Year 6 (675,474 ) (790,816 )
NET CURRENT ASSETS (LIABILITIES) 804,051 567,729
TOTAL ASSETS LESS CURRENT LIABILITIES 1,257,840 979,791
Creditors: Amounts Falling Due After More Than One Year 7 (161,613 ) (204,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,049 ) -
NET ASSETS 1,069,178 775,541
CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Profit and Loss Account 1,019,178 725,541
SHAREHOLDERS' FUNDS 1,069,178 775,541
Page 1
Page 2
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Lund
Director
22 August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comfort Building Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03058348 . The registered office is The Old Farmhouse Thornycroft Lane, Basingstoke, Hampshire, RG22 6PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Deferred income is recognised in creditors.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 20)
19 20
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 March 2023 349,592 344,248 693,840
Additions - 89,422 89,422
As at 29 February 2024 349,592 433,670 783,262
Depreciation
As at 1 March 2023 16,314 265,464 281,778
Provided during the period 6,992 40,703 47,695
As at 29 February 2024 23,306 306,167 329,473
Net Book Value
As at 29 February 2024 326,286 127,503 453,789
As at 1 March 2023 333,278 78,784 412,062
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 347,813 592,753
Other debtors 21,718 56,344
369,531 649,097
Due after more than one year
Amounts owed by group undertakings 488,378 348,378
Other debtors 23,302 16,596
511,680 364,974
881,211 1,014,071
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,279 35,490
Trade creditors 188,470 391,723
Bank loans and overdrafts 30,691 27,523
Other creditors 206,840 213,676
Taxation and social security 224,194 122,404
675,474 790,816
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 28,024 29,577
Bank loans 133,589 174,673
161,613 204,250
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,279 35,490
Later than one year and not later than five years 28,024 29,577
53,303 65,067
53,303 65,067
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50,000 50,000
Page 5