Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12342791 Osita Patrick Eze director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12342791 2023-12-31 12342791 2024-12-31 12342791 2024-01-01 2024-12-31 12342791 frs-core:CurrentFinancialInstruments 2024-12-31 12342791 frs-core:Non-currentFinancialInstruments 2024-12-31 12342791 frs-core:ShareCapital 2024-12-31 12342791 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12342791 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12342791 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12342791 frs-bus:SmallEntities 2024-01-01 2024-12-31 12342791 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12342791 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12342791 1 2024-01-01 2024-12-31 12342791 frs-bus:Director1 2024-01-01 2024-12-31 12342791 frs-countries:EnglandWales 2024-01-01 2024-12-31 12342791 2022-12-31 12342791 2023-12-31 12342791 2023-01-01 2023-12-31 12342791 frs-core:CurrentFinancialInstruments 2023-12-31 12342791 frs-core:Non-currentFinancialInstruments 2023-12-31 12342791 frs-core:ShareCapital 2023-12-31 12342791 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12342791
Comfort Den Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12342791
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 22,964 48,455
Cash at bank and in hand 72,532 29,118
95,496 77,573
Creditors: Amounts Falling Due Within One Year 5 (19,868 ) (9,769 )
NET CURRENT ASSETS (LIABILITIES) 75,628 67,804
TOTAL ASSETS LESS CURRENT LIABILITIES 75,628 67,804
Creditors: Amounts Falling Due After More Than One Year 6 (32,088 ) (37,377 )
NET ASSETS 43,540 30,427
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 43,530 30,417
SHAREHOLDERS' FUNDS 43,540 30,427
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Osita Patrick Eze
Director
10 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comfort Den Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12342791 . The registered office is Flat 2 Heron Court,, Leacroft Close, Staines-Upon-Thames, Surrey, TW18 4NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by other related parties 22,964 48,455
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,208 7,370
Other creditors 15 -
Accruals and deferred income 1,440 1,174
Director's loan account 15,205 1,225
19,868 9,769
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 32,088 37,377
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
8. Related Party Transactions
Included in debtors due within one year is an amount of £22,964 (2023: £48,455) owed by a company in which the director has beneficial interest. The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of £15,205 (2023: £1,225) owed to its director. The amount is interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.
Page 4