REGISTERED NUMBER: 08042622 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COOMB FINANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G S Sandhu

E S Sandhu

REGISTERED OFFICE:

42 Lampton Road

Hounslow

Middlesex

TW3 1JH

REGISTERED NUMBER:

08042622 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

14

19

CURRENT ASSETS

Debtors

5

643,895

642,625

Cash at bank

1,385,229

1,319,066

2,029,124

1,961,691

CREDITORS

Amounts falling due within one year

6

(34,370

)

(16,088

)

NET CURRENT ASSETS

1,994,754

1,945,603

TOTAL ASSETS LESS CURRENT LIABILITIES

1,994,768

1,945,622

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,994,668

1,945,522

SHAREHOLDERS' FUNDS

1,994,768

1,945,622

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

E S Sandhu - Director

1.	STATUTORY INFORMATION

Coomb Finance Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

249

DEPRECIATION

At 1 April 2024

230

Charge for year

5

At 31 March 2025

235

NET BOOK VALUE

At 31 March 2025

14

At 31 March 2024

19

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

625,000

625,000

Other debtors

18,895

17,625

643,895

642,625

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

29,771

13,388

Other creditors

4,599

2,700

34,370

16,088

7.	RELATED PARTY DISCLOSURES

As at 31.03.2025, Coomb Finance Ltd in which Mr E S Sandhu and Mr G S Sandhu are directors and shareholders lent £525,000 to Evington Properties Ltd. Interest of £21,000 was receivable on this loan.

As at 31.03.2025, Coomb Finance Ltd lent £100,000 to Aad Such Ltd. Interest of £3,750 was receivable on this loan.

8.

CONTROL

The company is controlled by the directors by virtue of their shareholdings.