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COMFORT CONTROLS (GROUP) LIMITED
REGISTERED NUMBER: 11735309
BALANCE SHEET
AS AT 31 DECEMBER 2024
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 4 form part of these financial statements.
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COMFORT CONTROLS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Comfort Controls (Group) Limited 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
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.
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
Investments in subsidiaries are measured at cost less accumulated impairment.
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The average monthly number of employees, including directors, during the year was 0 (2023 - 0).
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COMFORT CONTROLS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Investments in subsidiary companies
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The following were subsidiary undertakings of the Company:
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Comfort Controls (Midlands) Limited
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Comfort Controls (Services) Limited
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The registered office of each of the companies are as follows:
London: Third Floor, 1 New Fetter Lane, London, EC4A 1AN
Each of the three subsidiaries were dormant throughout the accounting period.
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COMFORT CONTROLS (GROUP) LIMITED
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 A shares shares of £0.10 each
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10,000 (2023 - 10,000) Preference B shares shares of £0.10 each
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10,000 (2023 - 10,000) Preference C shares shares of £0.10 each
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10,000 (2023 - 10,000) Preference D shares shares of £0.10 each
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10,000 (2023 - 10,000) Preference E shares shares of £0.10 each
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Related party transactions
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The Company has taken advantage of the exemption in section 33 of Financial Reporting Standard 102 "Related party disclosures" and has not disclosed transactions with group undertakings.
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The immediate parent company is learnd 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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