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Registered number: 06614786
Comprendo Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Positive Practice
C/O Positive Practice
1 Primet Hill
Colne
Lancashire
BB8 9NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06614786
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,652 22,856
32,652 22,856
CURRENT ASSETS
Debtors 5 12,260 10,718
Cash at bank and in hand 15,931 10,983
28,191 21,701
Creditors: Amounts Falling Due Within One Year 6 (74,291 ) (84,579 )
NET CURRENT ASSETS (LIABILITIES) (46,100 ) (62,878 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,448 ) (40,022 )
NET LIABILITIES (13,448 ) (40,022 )
CAPITAL AND RESERVES
Called up share capital 7 999 999
Profit and Loss Account (14,447 ) (41,021 )
SHAREHOLDERS' FUNDS (13,448) (40,022)
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Anthony Humphreys
Director
20/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comprendo Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06614786 . The registered office is 7 Main Street, Cross Hills, Keighley, N. Yorkshire, BD20 8TA.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Redcuing Balance
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 4
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 2,388 40,704 86,290 129,382
Additions 6,042 1,401 16,994 24,437
As at 30 June 2024 8,430 42,105 103,284 153,819
Depreciation
As at 1 July 2023 2,254 34,801 69,471 106,526
Provided during the period 1,544 1,826 11,271 14,641
As at 30 June 2024 3,798 36,627 80,742 121,167
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 4,632 5,478 22,542 32,652
As at 1 July 2023 134 5,903 16,819 22,856
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,899 22,357
Prepayments and accrued income (12,638 ) (12,638 )
Director's loan account 999 999
12,260 10,718
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 18,269 17,874
Bank loans and overdrafts 5,683 7,620
VAT 15,697 14,980
Other creditors 370 370
Accruals and deferred income 1,100 1,100
Director's loan account 33,172 42,635
74,291 84,579
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 999 999
Page 4