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Company Registration No. 15000744 (England and Wales)
Comodo Living Ltd Annual Accounts for the period from 13 July 2023 to 31 July 2024
Comodo Living Ltd Annual Accounts Contents
Page
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Comodo Living Ltd Company Information for the period from 13 July 2023 to 31 July 2024
Directors
Aijaz Mohammad Khan Raja Arbaz Khan
Company Number
15000744 (England and Wales)
Registered Office
Unit 4 Dudfleet Mills Dudfleet Lane Horbury WF4 5EU United Kingdom
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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Comodo Living Ltd Statement of financial position as at 31 July 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
3,831 
Current assets
Inventories
18,970 
Debtors
592 
Cash at bank and in hand
264,549 
284,111 
Creditors: amounts falling due within one year
(201,590)
Net current assets
82,521 
Net assets
86,352 
Capital and reserves
Called up share capital
100 
Profit and loss account
86,252 
Shareholders' funds
86,352 
For the period ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by
Raja Arbaz Khan Director Company Registration No. 15000744
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Comodo Living Ltd Notes to the Accounts for the period from 13 July 2023 to 31 July 2024
1
Statutory information
Comodo Living Ltd is a private company, limited by shares, registered in England and Wales, registration number 15000744. The registered office is Unit 4 Dudfleet Mills, Dudfleet Lane, Horbury, WF4 5EU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Comodo Living Ltd Notes to the Accounts for the period from 13 July 2023 to 31 July 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 13 July 2023
- 
Additions
4,789 
At 31 July 2024
4,789 
Depreciation
Charge for the period
958 
At 31 July 2024
958 
Net book value
At 31 July 2024
3,831 
5
Debtors
2024 
£ 
Amounts falling due after more than one year
Other debtors
592 
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
26,473 
Trade creditors
144,222 
Taxes and social security
25,165 
Other creditors
3,750 
Accruals
1,980 
201,590 
7
Transactions with related parties
The company has taken advantage of FRS 102, Section 33 and has chosen not to disclose related party transactions within the group.
8
Controlling party
By virtue of ownership of the entire issued share capital, Amali Enterprise Ltd (CRN: 15804832) a company registered in England & Wales is the ultimate parent company. The registered office address of the parent undertaking is Branch House, 31-33 Branch Road, Batley, WF17 5SB
9
Average number of employees
During the period the average number of employees was 2.
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