REGISTERED NUMBER: 07297770 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COMILIAN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Islam

Mrs D Islam

REGISTERED OFFICE:

Soho Plaza

41 Halford Street

Leicester

LE1 1TR

REGISTERED NUMBER:

07297770 (England and Wales)

FIXED ASSETS

Tangible assets

4

30,347

37,294

CURRENT ASSETS

Stocks

5

4,500

5,000

Debtors

6

5,000

374

Cash at bank and in hand

58,229

89,891

67,729

95,265

CREDITORS

Amounts falling due within one year

7

120,756

152,253

NET CURRENT LIABILITIES

(53,027

)

(56,988

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(22,680

)

(19,694

)

CREDITORS

Amounts falling due after more than one year

8

(23,706

)

(29,907

)

PROVISIONS FOR LIABILITIES

(5,766

)

(7,086

)

NET LIABILITIES

(52,152

)

(56,687

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(52,352

)

(56,887

)

(52,152

)

(56,687

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Mr S Islam - Director

1.	STATUTORY INFORMATION

Comilian Ltd 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.

Going concern

The company is supported by the shareholders and directors of the company, who will continue to support the company for the foreseeable future. The directors confirm that they will not seek repayment of their loan account until the company is commercially able to do so. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue comprises the fair value of the sale of services, excluding value added tax. The company provides services to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on completion of services.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Short leasehold - 20% on cost

Fixtures, fittings and equipment - 25% on cost

Motor vehicles - 20% 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.

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.

Operating leases

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

and

Motor

leasehold

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

11,260

54,986

15,750

81,996

Additions

-

9,252

-

9,252

At 31 March 2025

11,260

64,238

15,750

91,248

DEPRECIATION

At 1 April 2024

11,260

30,292

3,150

44,702

Charge for year

-

13,049

3,150

16,199

At 31 March 2025

11,260

43,341

6,300

60,901

NET BOOK VALUE

At 31 March 2025

-

20,897

9,450

30,347

At 31 March 2024

-

24,694

12,600

37,294

5.

STOCKS

2025

2024

£

£

Stocks

4,500

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,000

374

7.	CREDITORS LESS THAN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,072

6,827

Trade creditors

4,355

2,798

Taxation and social security

15,217

10,225

Other creditors

94,112

132,403

120,756

152,253

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,706

29,907

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

57,000

33,333

Between one and five years

228,000

-

In more than five years

513,000

-

798,000

33,333

10.	RELATED PARTY DISCLOSURES

At the year end the company owed £89,564 (2024 - £125,847) to the directors of the company.

No interest was charged on the above balances.

11.	PENSION COMMITMENTS

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company within independently administered funds. The total contributions paid in the year amounted to £720 (2024 - £3,284). Contributions of £162 (2024 - £116) were unpaid at the year end.