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REGISTERED NUMBER: 07895413 (England and Wales)















COMGENSYS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






COMGENSYS LTD (REGISTERED NUMBER: 07895413)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 6

COMGENSYS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr A Booth
Ms A C Bradbury





SECRETARY:





REGISTERED OFFICE: Whtiby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL





REGISTERED NUMBER: 07895413 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

COMGENSYS LTD (REGISTERED NUMBER: 07895413)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 1,770 2,787

CURRENT ASSETS
Debtors 5 25,461 19,303
Cash at bank 763 8,922
26,224 28,225
CREDITORS
Amounts falling due within one year 6 17,724 8,396
NET CURRENT ASSETS 8,500 19,829
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,270

22,616

CAPITAL AND RESERVES
Called up share capital 7 110 100
Retained earnings 10,160 22,516
SHAREHOLDERS' FUNDS 10,270 22,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 19 December 2024 and were signed on its behalf by:





Mr A Booth - Director


COMGENSYS LTD (REGISTERED NUMBER: 07895413)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Comgensys Ltd 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.

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 £.

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

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 - 25% on cost
Fixtures and Fittings - 20% on cost
Computer Equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

COMGENSYS LTD (REGISTERED NUMBER: 07895413)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
Machinery Fittings Equipment Totals
£    £    £    £   
COST
At 1 April 2023 4,112 8,359 3,861 16,332
Additions - - 613 613
At 31 March 2024 4,112 8,359 4,474 16,945
DEPRECIATION
At 1 April 2023 4,105 5,937 3,503 13,545
Charge for year - 1,256 374 1,630
At 31 March 2024 4,105 7,193 3,877 15,175
NET BOOK VALUE
At 31 March 2024 7 1,166 597 1,770
At 31 March 2023 7 2,422 358 2,787

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,622 9,620
Other debtors 8,839 9,683
25,461 19,303

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 17,159 7,586
Other creditors 565 810
17,724 8,396

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 ORDINARY £1 100 100
10 ORDINARY B £1 10 -
110 100

10 ORDINARY B shares of £1 each were allotted and fully paid for cash at par during the year.

COMGENSYS LTD (REGISTERED NUMBER: 07895413)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mr A Booth
Balance outstanding at start of year 9,684 (8,090 )
Amounts advanced 8,839 39,999
Amounts repaid (9,684 ) (22,225 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,839 9,684

9. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr A Booth as director and majority shareholder of the company.

COMGENSYS LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
COMGENSYS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


19 December 2024