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Company Registration No. 7696187 (England and Wales)
Comment Associates Limited Unaudited accounts for the year ended 6 July 2025
Comment Associates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Comment Associates Limited Company Information for the year ended 6 July 2025
Directors
Christina Wendy Broad Anne Lewis
Company Number
7696187 (England and Wales)
Registered Office
48 Manor Road Woodstock Oxfordshire OX20 1XJ
Accountants
B McGarr & Co Ltd C112 - 326-338 Molesey Road Hersham KT12 3PD
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Comment Associates Limited Statement of financial position as at 6 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
48,314
52,845
Current assets
Debtors
5
10,000
20,249
Cash at bank and in hand
268,763
249,837
278,763
270,086
Creditors: amounts falling due within one year
6
(53,547)
(51,413)
Net current assets
225,216
218,673
Net assets
273,530
271,518
Capital and reserves
Called up share capital
3
3
Profit and loss account
273,527
271,515
Shareholders' funds
273,530
271,518
For the year ending 6 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2026 and were signed on its behalf by
Anne Lewis Director Company Registration No. 7696187
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Comment Associates Limited Notes to the Accounts for the year ended 6 July 2025
1
Statutory information
Comment Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 7696187. The registered office is 48 Manor Road, Woodstock, Oxfordshire, OX20 1XJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10 years
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 7 July 2024
56,190
Additions
844
At 6 July 2025
57,034
Depreciation
At 7 July 2024
3,345
Charge for the year
5,375
At 6 July 2025
8,720
Net book value
At 6 July 2025
48,314
At 6 July 2024
52,845
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Comment Associates Limited Notes to the Accounts for the year ended 6 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
19,708
Amounts due from group undertakings etc.
10,000
-
Accrued income and prepayments
-
541
10,000
20,249
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
3,252
Obligations under finance leases and hire purchase contracts
25,481
28,091
Taxes and social security
8,744
591
Other creditors
18,322
19,479
Accruals
1,000
-
53,547
51,413
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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