Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03951151 Mrs Phillipa Martin Mr Simon Martin Mrs Phillipa Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03951151 2024-08-31 03951151 2025-08-31 03951151 2024-09-01 2025-08-31 03951151 frs-core:CurrentFinancialInstruments 2025-08-31 03951151 frs-core:Non-currentFinancialInstruments 2025-08-31 03951151 frs-core:ComputerEquipment 2025-08-31 03951151 frs-core:ComputerEquipment 2024-09-01 2025-08-31 03951151 frs-core:ComputerEquipment 2024-08-31 03951151 frs-core:FurnitureFittings 2025-08-31 03951151 frs-core:FurnitureFittings 2024-09-01 2025-08-31 03951151 frs-core:FurnitureFittings 2024-08-31 03951151 frs-core:MotorVehicles 2025-08-31 03951151 frs-core:MotorVehicles 2024-09-01 2025-08-31 03951151 frs-core:MotorVehicles 2024-08-31 03951151 frs-core:PlantMachinery 2025-08-31 03951151 frs-core:PlantMachinery 2024-09-01 2025-08-31 03951151 frs-core:PlantMachinery 2024-08-31 03951151 frs-core:ShareCapital 2025-08-31 03951151 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03951151 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03951151 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03951151 frs-bus:SmallEntities 2024-09-01 2025-08-31 03951151 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03951151 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03951151 frs-bus:Director1 2024-09-01 2025-08-31 03951151 frs-bus:Director2 2024-09-01 2025-08-31 03951151 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 03951151 frs-countries:EnglandWales 2024-09-01 2025-08-31 03951151 2023-08-31 03951151 2024-08-31 03951151 2023-09-01 2024-08-31 03951151 frs-core:CurrentFinancialInstruments 2024-08-31 03951151 frs-core:Non-currentFinancialInstruments 2024-08-31 03951151 frs-core:ShareCapital 2024-08-31 03951151 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 03951151
Comec Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Hobbs Thomas & Company LLP
AAT Licensed Accountant 1007942
Orchard House
118 Sweechgate
Broad Oak
Kent
CT2 0QP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03951151
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,322 84,151
67,322 84,151
CURRENT ASSETS
Debtors 5 11,985 37,553
Cash at bank and in hand 17,806 21,349
29,791 58,902
Creditors: Amounts Falling Due Within One Year 6 (15,018 ) (40,475 )
NET CURRENT ASSETS (LIABILITIES) 14,773 18,427
TOTAL ASSETS LESS CURRENT LIABILITIES 82,095 102,578
Creditors: Amounts Falling Due After More Than One Year 7 (62,250 ) (62,250 )
NET ASSETS 19,845 40,328
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 19,841 40,324
SHAREHOLDERS' FUNDS 19,845 40,328
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Phillipa Martin
Director
8th 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
Comec Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03951151 . The registered office is Hunters Lodge, Foxendown Lane, Meopham, Kent, DA13 0AE.
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
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 256,822 128,615 2,793 10,899 399,129
As at 31 August 2025 256,822 128,615 2,793 10,899 399,129
Depreciation
As at 1 September 2024 250,164 56,941 1,817 6,056 314,978
Provided during the period 1,331 14,334 195 969 16,829
As at 31 August 2025 251,495 71,275 2,012 7,025 331,807
Net Book Value
As at 31 August 2025 5,327 57,340 781 3,874 67,322
As at 1 September 2024 6,658 71,674 976 4,843 84,151
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,985 37,553
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 494 3,016
Bank loans and overdrafts 13,168 27,345
VAT 411 9,169
Accruals and deferred income 945 945
15,018 40,475
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 62,250 62,250
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4