COMBUY LIMITED - Filleted accounts

Registered number

03831680

COMBUY LIMITED

Filleted Accounts

30 September 2025

COMBUY LIMITED
Registered number:		03831680
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,465			2,549

Current assets
Stocks		576			575
Debtors	4	9,889			4,041
Cash at bank and in hand		18,955			25,322
		29,420			29,938

Creditors: amounts falling due within one year	5	(16,283)			(17,670)

Net current assets			13,137			12,268

Net assets			15,602			14,817

Capital and reserves
Called up share capital			100			100
Profit and loss account			15,502			14,717

Shareholders' funds			15,602			14,817

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Brown
Director
Approved by the board on 2 November 2025

COMBUY LIMITED
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery			over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 October 2024							17,428
	Additions							336
	At 30 September 2025							17,764

	Depreciation
	At 1 October 2024							14,879
	Charge for the year							420
	At 30 September 2025							15,299

	Net book value
	At 30 September 2025							2,465
	At 30 September 2024							2,549


4	Debtors					2025		2024
£							£

	Trade debtors					9,889		3,811
	Other debtors					-		230
						9,889		4,041


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					2,880		3,869
	Taxation and social security costs					10,059		10,475
	Other creditors					3,344		3,326
						16,283		17,670


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr G Brown
	[Loan 1]	1,952		1,944		1,952		1,944

		1,952		1,944		1,952		1,944


7	Controlling party

	The company is controlled by the director and his spouse who own the issued shares.


8	Other information

	COMBUY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	3 Cae Melyn
	Hengoed Hall
	Hengoed
	Caerphilly
	CF82 7RT