Registration number: 04921160

Como Diffusion Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 6

Como Diffusion Limited

Company Information

Director

Mr Anthony Kirstein

Company secretary

ABDS Company Secretarial Services Limited

Registered office

15 Oxford Street Southampton Hampshire SO14 3DJ

Accountants

Accountants for Business Development and Solutions Chartered Certified Accountants15 Oxford Street Southampton Hampshire SO14 3DJ

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Como Diffusion Limited
for the Year Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Como Diffusion Limited for the year ended 30 September 2024 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Como Diffusion Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Como Diffusion Limited and state those matters that we have agreed to state to the Board of Directors of Como Diffusion Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Como Diffusion Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Como Diffusion Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Como Diffusion Limited. You consider that Como Diffusion Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Como Diffusion Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Accountants for Business Development and Solutions
Chartered Certified Accountants
15 Oxford Street
Southampton
Hampshire
SO14 3DJ

20 June 2025

Como Diffusion Limited

(Registration number: 04921160)
Balance Sheet as at 30 September 2024

	Note	2024 £	2023 £
Creditors: Amounts falling due within one year	4	(3,819)	(5,688)
Creditors: Amounts falling due after more than one year	4	(93,068)	(89,890)
Net liabilities		(96,887)	(95,578)
Capital and reserves
Called up share capital	5	1	1
Retained earnings		(96,888)	(95,579)
Shareholders' deficit		(96,887)	(95,578)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 June 2025
 

......................................... Mr Anthony Kirstein Director

Como Diffusion Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
15 Oxford Street
Southampton
Hampshire
SO14 3DJ

These financial statements were authorised for issue by the director on 19 June 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors advise that they have no reason to believe that Como Diffusion Inc will require a repayment of the balance owing to them within twelve months of the date on which these accounts are signed by the directors. The directors further advise that Como Diffusion Inc will continue to support the company financially. Therefore there is no uncertainty in respect of going concern.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Como Diffusion Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2023 - 0).

4

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Taxation and social security	1,850	1,850
Accruals and deferred income	1,969	3,838
	3,819	5,688

Creditors: amounts falling due after more than one year

	2024 £	2023 £
Due after one year
Other financial liabilities	93,068	89,890