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Registered number: 14662460
Comfy Quarters Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Comfy Quarters Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Comfy Quarters Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 14662460

| 28 February 2025 | 29 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 295,287 |  | 152,500
|  |  | 295,287 |  | 152,500
CURRENT ASSETS
Debtors | 5 | 3,901 |  | 307 |
Cash at bank and in hand |  | 1,680 |  | 694 |
|  | 5,581 |  | 1,001 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,359 ) |  | (5,057 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,222 |  | (4,056 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 296,509 |  | 148,444
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (330,000 ) |  | (160,000 )
NET LIABILITIES |  |  | (33,491 ) |  | (11,556 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | (33,501 ) |  | (11,566 )
SHAREHOLDERS' FUNDS |  |  | (33,491) |  | (11,556)

Page 1
Page 2
Comfy Quarters Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 2025 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 her 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

Miss Diana Ionita Director
07/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Comfy Quarters Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Comfy Quarters Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14662460 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director's who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. 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:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.5. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
Changes in fair value are recognised in the profit and loss account.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Comfy Quarters Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 March 2024 | 152,500 | - | - | 152,500
Additions | 157,363 | 1,445 | 270 | 159,078
Revaluation | (15,863 ) | - | - | (15,863 )
As at 28 February 2025 | 294,000 | 1,445 | 270 | 295,715
Depreciation
As at 1 March 2024 | - | - | - | -
Provided during the period | - | 361 | 67 | 428
As at 28 February 2025 | - | 361 | 67 | 428
Net Book Value
As at 28 February 2025 | 294,000 | 1,084 | 203 | 295,287
As at 1 March 2024 | 152,500 | - | - | 152,500

5. Debtors

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 891 |  | 297
Other debtors | 10 |  | 10
Director's loan account | 3,000 |  | -
| 3,901 |  | 307

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,796 |  | 4,298
Accruals and deferred income | 563 |  | 759
| 4,359 |  | 5,057

7. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 330,000 |  | 160,000

8. Share Capital

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4
Page 5
Comfy Quarters Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Diana Ionita | - | 3,000 | - | - | 3,000

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
At 28th February 2025 Comfy Quarters Ltd owed a total of £333,796 to Di Software Ltd, a company in which Miss Diana Ionita is a director and shareholder. £161,144 of the loan is interest bearing at 4.29% and is repayable on the 20th March 2053. The remaining £172,652 of the loan is interest bearing at 4.68% and is repayable on the 25th May 2054.
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