REGISTERED NUMBER: 07390984 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COMEA COMPUTER

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T B Fantoft

SECRETARY:

T B Fantoft

REGISTERED OFFICE:

Unit 4

Lakeside Court, Tungsten Park

Maple Drive

Hinckley

Leicestershire

LE10 3BE

REGISTERED NUMBER:

07390984 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

4

10,284

-

CURRENT ASSETS

Stocks

25,562

9,339

Debtors

5

288,286

191,096

Cash at bank

101,489

375,325

415,337

575,760

CREDITORS

Amounts falling due within one year

6

233,939

322,325

NET CURRENT ASSETS

181,398

253,435

TOTAL ASSETS LESS CURRENT LIABILITIES

191,682

253,435

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

191,582

253,335

SHAREHOLDERS' FUNDS

191,682

253,435

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 director acknowledges his 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 director and authorised for issue on 24 September 2025 and were signed by:

T B Fantoft - Director

1.	STATUTORY INFORMATION

Comea Computer Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 each asset over its estimated useful life.

Short leasehold

-

over remaining life of lease

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Short

Computer

leasehold

equipment

Totals

£

£

£

COST

At 1 April 2024

23,001

3,381

26,382

Additions

-

10,284

10,284

At 31 March 2025

23,001

13,665

36,666

DEPRECIATION

At 1 April 2024

and 31 March 2025

23,001

3,381

26,382

NET BOOK VALUE

At 31 March 2025

-

10,284

10,284

At 31 March 2024

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

266,323

180,466

Amounts owed by group undertakings

7,360

2,009

Other debtors

14,603

8,621

288,286

191,096

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

227,068

173,526

Amounts owed to group undertakings

-

120,165

Taxation and social security

931

3,739

Other creditors

5,940

24,895

233,939

322,325

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8.	ULTIMATE CONTROLLING PARTY

The parent company is Barbro Holdings APS, registered office Jens Duus Vej 1, 9370 Hals, Denmark.