1 July 2023 false No description of principal activity Taxfiler 2024.6 true 08119020business:PrivateLimitedCompanyLtd2023-07-012024-06-30 081190202023-06-30 081190202023-07-012024-06-30 08119020business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 08119020business:FilletedAccounts2023-07-012024-06-30 081190202024-06-30 08119020business:Director12023-07-012024-06-30 08119020business:RegisteredOffice2023-07-012024-06-30 081190202023-06-30 08119020core:WithinOneYear2024-06-30 08119020core:WithinOneYear2023-06-30 08119020core:AfterOneYear2024-06-30 08119020core:AfterOneYear2023-06-30 08119020core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 08119020core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 08119020core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 08119020core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 08119020core:PreviouslyStatedAmount2024-06-30 08119020core:PreviouslyStatedAmount2023-06-30 08119020business:SmallEntities2023-07-012024-06-30 08119020countries:EnglandWales2023-07-012024-06-30 08119020core:MotorVehicles2023-07-012024-06-30 08119020core:FurnitureFittings2023-07-012024-06-30 08119020core:ComputerEquipment2023-07-012024-06-30 08119020core:MotorVehicles2023-06-30 08119020core:FurnitureFittings2023-06-30 08119020core:ComputerEquipment2023-06-30 08119020core:MotorVehicles2024-06-30 08119020core:FurnitureFittings2024-06-30 08119020core:ComputerEquipment2024-06-30 081190202022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 08119020 (England and Wales)
Comfort Heating & Stoves Ltd Unaudited accounts for the year ended 30 June 2024
Comfort Heating & Stoves Ltd Unaudited accounts Contents
Page
- 2 -
Comfort Heating & Stoves Ltd Company Information for the year ended 30 June 2024
Director
Mrs J M Eyres
Company Number
08119020 (England and Wales)
Registered Office
19 High Street Exmouth EX8 1NP
- 3 -
Comfort Heating & Stoves Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,646 
29,798 
Current assets
Inventories
46,800 
24,000 
Debtors
19,827 
144,005 
Cash at bank and in hand
24,741 
6,820 
91,368 
174,825 
Creditors: amounts falling due within one year
(60,480)
(19,988)
Net current assets
30,888 
154,837 
Total assets less current liabilities
51,534 
184,635 
Creditors: amounts falling due after more than one year
(92,978)
(85,536)
Provisions for liabilities
Deferred tax
(4,162)
(5,661)
Net (liabilities)/assets
(45,606)
93,438 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(45,607)
93,437 
Shareholders' funds
(45,606)
93,438 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 10 July 2025 and were signed on its behalf by
Mrs J M Eyres Director Company Registration No. 08119020
- 4 -
Comfort Heating & Stoves Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Comfort Heating & Stoves Ltd is a private company, limited by shares, registered in England and Wales, registration number 08119020. The registered office is 19 High Street, Exmouth, EX8 1NP.
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 remained unchanged from the previous year, and also 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.
Going concern
These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.
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:
Motor vehicles
25% on a reducing balance basis
Fixtures & fittings
25% on a reducing balance basis
Computer equipment
20% on a straight-line basis
Taxation
The tax expense represents the tax currently payable. This based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
- 5 -
Comfort Heating & Stoves Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
53,730 
4,686 
707 
59,123 
Disposals
(4,000)
- 
- 
(4,000)
At 30 June 2024
49,730 
4,686 
707 
55,123 
Depreciation
At 1 July 2023
24,759 
4,185 
381 
29,325 
Charge for the year
6,822 
501 
142 
7,465 
On disposals
(2,313)
- 
- 
(2,313)
At 30 June 2024
29,268 
4,686 
523 
34,477 
Net book value
At 30 June 2024
20,462 
- 
184 
20,646 
At 30 June 2023
28,971 
501 
326 
29,798 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,827 
49,946 
Other debtors
- 
94,059 
19,827 
144,005 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
34,976 
- 
VAT
3,716 
17,783 
Obligations under finance leases and hire purchase contracts
3,780 
- 
Loans from directors
13,483 
- 
Accruals
4,525 
2,205 
60,480 
19,988 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
23,401 
28,875 
Obligations under finance leases and hire purchase contracts
2,520 
10,081 
Taxes and social security
67,057 
46,580 
92,978 
85,536 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
- 6 -