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COMFORT CONTROLS LTD.
REGISTERED NUMBER: 03513003
BALANCE SHEET
AS AT 31 DECEMBER 2024
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2025.
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Vernon Hatton
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The notes on pages 2 to 3 form part of these financial statements.
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COMFORT CONTROLS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Comfort Controls Ltd is a private company limited by shares incorporated in England and Wales. Its registered office is Third Floor, 1 New Fetter Lane, London, England, EC4A 1AN.
The financial statements are presented in pounds sterling which is the functional currency of the company, and rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The Directors consider it appropriate to adopt a basis other than going concern in preparing the financial statements, as the company will be wound up in the future.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the year was 0 (2023 - 0).
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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COMFORT CONTROLS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Allotted, called up and fully paid
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120,000 (2023 - 120,000) Ordinary shares of £0.10 each
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10,000 (2023 - 10,000) Preference shares A shares of £0.10 each
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10,000 (2023 - 10,000) Preference shares B shares of £0.10 each
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10,000 (2023 - 10,000) Preference shares C shares of £0.10 each
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10,000 (2023 - 10,000) Preference shares D shares of £0.10 each
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10,000 (2023 - 10,000) Preference shares E shares of £0.10 each
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The immediate parent company is Comfort Controls (Group) Limited. The ultimate controlling party is learnd SE, a company incorporated in Luxembourg which is listed on the Frankfurt Stock Exchange.
The parent of the smallest group for which consolidated financial statements are drawn up is learnd Limited, Third Floor, 1 New Fetter Lane, London, England, EC4A 1AN. Copies of the Group accounts are avaliable from Companies House.
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