Company registration number 05818927 (England and Wales)
Combinedesign Limited
UNAUDITED FINANCIAL STATEMENTS
Financial Statements
for the year ended 31 May 2025
PAGES FOR FILING WITH REGISTRAR
Combinedesign Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Combinedesign Limited
Statement of financial position
as at 31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
31,872
40,663
Current assets
Debtors
152
3,419
Cash at bank and in hand
4,784
72,521
4,936
75,940
Creditors: amounts falling due within one year
(3,994)
(32,896)
Net current assets
942
43,044
Total assets less current liabilities
32,814
83,707
Provisions for liabilities
(39)
(1,731)
Net assets
32,775
81,976
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
32,675
81,876
Total equity
32,775
81,976
Combinedesign Limited
Statement of financial position (continued)
as at 31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 February 2026
C G Davis
Director
Company registration number 05818927 (England and Wales)
Combinedesign Limited
Notes to the financial statements
for the year ended 31 May 2025
- 3 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computer Equipment
15% reducing balance
Motor vehicles
25% reducing balance
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is the settled or the asset realised, based on the tax rates that have been enacted or substantively exacted by the end of the period.

Combinedesign Limited
Notes to the financial statements (continued)
for the year ended 31 May 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2024 - 2).

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Computer Equipment
Motor vehicles
Total
£
£
£
Cost
At 1 June 2024 and 31 May 2025
33,807
35,895
69,702
Depreciation and impairment
At 1 June 2024
20,065
8,974
29,039
Depreciation charged in the year
2,061
6,730
8,791
At 31 May 2025
22,126
15,704
37,830
Carrying amount
At 31 May 2025
11,681
20,191
31,872
At 31 May 2024
13,742
26,921
40,663
4
Company information

Combinedesign Limited is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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