Registered number
10973678
Com Church
Filleted Accounts
31 December 2024
Com Church
Registered number: 10973678
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 542,414 570,435
Current assets
Debtors 4 10,000 12,400
Cash at bank and in hand 205,906 96,733
215,906 109,133
Creditors: amounts falling due within one year 5 (750,000) (442,260)
Net current liabilities (534,094) (333,127)
Total assets less current liabilities 8,320 237,308
Creditors: amounts falling due after more than one year 6 - (193,184)
Net assets 8,320 44,124
Capital and reserves
Profit and loss account 8,320 44,124
Shareholders' funds 8,320 44,124
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Richards
J Richards
Director
Approved by the board on 29 July 2025
Com Church
Notes to the Accounts
for the period from 1 October 2023 to 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Fixtures, fittings, tools and equipment 25% reducung balance basis
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 0
3 Tangible fixed assets
Land and buildings Fixtures, fittings, etc. Total
£ £ £
Cost
At 1 October 2023 711,300 349,994 1,061,294
At 31 December 2024 711,300 349,994 1,061,294
Depreciation
At 1 October 2023 173,628 317,231 490,859
Charge for the period 17,782 10,239 28,021
At 31 December 2024 191,410 327,470 518,880
Net book value
At 31 December 2024 519,890 22,524 542,414
At 30 September 2023 537,672 32,763 570,435
4 Debtors 2024 2023
£ £
Other debtors 10,000 12,400
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts - 5,064
Other creditors 750,000 437,196
750,000 442,260
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans - 193,184
7 Other information
Com Church is a private company limited by guarentee without share capital and use of 'Limited' and incorporated in England. Its registered office is:
51 High Street
Dunstable
Bedfordshire
LU6 1JF
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