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REGISTERED NUMBER: 09534601 (England and Wales)















Coomer Associates Limited

Unaudited Financial Statements

for the Year Ended 30 April 2024






Coomer Associates Limited (Registered number: 09534601)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coomer Associates Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: Dr S Kumar
Mrs U Coomer





REGISTERED OFFICE: Anondo
17 Royton Drive
Whittle-Le-Woods
Chorley
Lancashire
PR6 7HJ





REGISTERED NUMBER: 09534601 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Coomer Associates Limited (Registered number: 09534601)

Balance Sheet
30 April 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 53,464 737
Investments 5 151,000 1,000
204,464 1,737

CURRENT ASSETS
Debtors 6 28,660 3,984
Cash at bank 158,783 279,777
187,443 283,761
CREDITORS
Amounts falling due within one year 7 27,669 23,650
NET CURRENT ASSETS 159,774 260,111
TOTAL ASSETS LESS CURRENT
LIABILITIES

364,238

261,848

CREDITORS
Amounts falling due after more than one
year

8

(11,077

)

(14,051

)

PROVISIONS FOR LIABILITIES 9 (10,018 ) -
NET ASSETS 343,143 247,797

CAPITAL AND RESERVES
Called up share capital 10 101 101
Retained earnings 343,042 247,696
SHAREHOLDERS' FUNDS 343,143 247,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Coomer Associates Limited (Registered number: 09534601)

Balance Sheet - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





Dr S Kumar - Director


Coomer Associates Limited (Registered number: 09534601)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Coomer Associates Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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.

Turnover
Turnover 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.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Coomer Associates Limited (Registered number: 09534601)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Investments
Investments are included in the accounts at cost.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 May 2023 - 1,748 1,748
Additions 70,548 - 70,548
At 30 April 2024 70,548 1,748 72,296
DEPRECIATION
At 1 May 2023 - 1,011 1,011
Charge for year 17,637 184 17,821
At 30 April 2024 17,637 1,195 18,832
NET BOOK VALUE
At 30 April 2024 52,911 553 53,464
At 30 April 2023 - 737 737

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£
COST
At 1 May 2023 1,000
Additions 150,000
At 30 April 2024 151,000
NET BOOK VALUE
At 30 April 2024 151,000
At 30 April 2023 1,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 28,660 3,984

Coomer Associates Limited (Registered number: 09534601)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 25,098 22,330
Other creditors 2,571 1,320
27,669 23,650

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Other creditors 11,077 14,051

Included in other creditors is a director's loan of £11,077 (2023: £14,051). The loan is interest free and there are no fixed repayment terms.

9. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax
Accelerated capital allowances 10,018 -

Deferred tax
£
Charge to Statement of Income and Retained Earnings during year 10,018
Balance at 30 April 2024 10,018

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
90 Ordinary A £1 90 90
10 Ordinary B £1 10 10
1 Ordinary C £1 1 1
101 101

11. RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Dr S Kumar.