1 July 2024 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwaretruetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP096570432024-07-012025-06-30096570432025-06-30096570432024-06-3009657043core:WithinOneYear2025-06-3009657043core:WithinOneYear2024-06-3009657043core:AfterOneYear2025-06-3009657043core:AfterOneYear2024-06-3009657043core:ShareCapital2025-06-3009657043core:ShareCapital2024-06-3009657043core:RetainedEarningsAccumulatedLosses2025-06-3009657043core:RetainedEarningsAccumulatedLosses2024-06-3009657043bus:Director12024-07-012025-06-3009657043bus:RegisteredOffice2024-07-012025-06-300965704312024-07-012025-06-3009657043countries:EnglandWales2024-07-012025-06-3009657043bus:AuditExemptWithAccountantsReport2024-07-012025-06-3009657043bus:PrivateLimitedCompanyLtd2024-07-012025-06-3009657043bus:SmallEntities2024-07-012025-06-3009657043bus:FullAccounts2024-07-012025-06-30
Company registration number:
09657043
Comfiestyle Limited
Unaudited Filleted Financial Statements for the year ended
30 June 2025
Comfiestyle Limited
Statement of Financial Position
30 June 2025
20252024
Note££
Current assets    
Stocks
58,253
 
58,253
 
Debtors 5
19,644
 
19,644
 
Cash at bank and in hand
4
 
4
 
77,901
 
77,901
 
Creditors: amounts falling due within one year 6
(56,639
)
(56,639
)
Net current assets
21,262
 
21,262
 
Total assets less current liabilities 21,262   21,262  
Creditors: amounts falling due after more than one year 7
(10,532
)
(10,532
)
Net assets
10,730
 
10,730
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
10,630
 
10,630
 
Shareholders funds
10,730
 
10,730
 
No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current year.
For the year ending
30 June 2025
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
  • The 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 their responsibilities for complying with the requirements of the Act 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, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
22 April 2026
, and are signed on behalf of the board by:
Erum Rashid
Director
Company registration number:
09657043
Comfiestyle Limited
Notes to the Financial Statements
Year ended
30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 17 Calico House
,
Printworks Lane
,
Manchester
,
M19 3JP
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company incurred no significant transactions during the current year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Debtors

20252024
££
Trade debtors
19,644
 
19,644
 

6 Creditors: amounts falling due within one year

20252024
££
Trade creditors
4,189
 
4,189
 
Taxation and social security
40,745
 
40,745
 
Other creditors
11,705
 
11,705
 
56,639
 
56,639
 

7 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
10,532
 
10,532