REGISTERED NUMBER: 14002220 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

Comhar and Calpa Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Wilkinson

REGISTERED OFFICE:

2 William Foster Way

Burley In Wharfedale

likley

West Yorkshire

LS29 7SS

REGISTERED NUMBER:

14002220 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Tangible assets

4

655

-

Investments

5

98,677

102,745

99,332

102,745

CURRENT ASSETS

Debtors

6

346

-

CREDITORS

Amounts falling due within one year

7

111,118

98,691

NET CURRENT LIABILITIES

(110,772

)

(98,691

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,440

)

4,054

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

8

(1,035

)

3,032

Retained earnings

(11,405

)

22

(11,440

)

4,054

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 14 November 2025 and were signed by:

C Wilkinson - Director

1.	STATUTORY INFORMATION

Comhar and Calpa 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

983

At 31 March 2025

983

DEPRECIATION

Charge for year

328

At 31 March 2025

328

NET BOOK VALUE

At 31 March 2025

655

5.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Loans to undertakings in which the company has a participating interest

2,668

2,788

Other investments not loans

96,009

99,957

98,677

102,745

Additional information is as follows:

Other

investments

£

COST OR VALUATION

At 1 April 2024

99,957

Revaluations

(3,948

)

At 31 March 2025

96,009

NET BOOK VALUE

At 31 March 2025

96,009

At 31 March 2024

99,957

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2023

99,125

Valuation in 2024

832

Valuation in 2025

(3,948

)

96,009

Loans to

other

participating

interests

£

At 1 April 2024

2,788

Other movement

(120

)

At 31 March 2025

2,668

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

346

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

111,118

98,691

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

3,032

Cash share issue

1

Revaluation

(4,068

)

At 31 March 2025

(1,035

)