ACCOUNTS - Final Accounts

Registered number: 03456548

COM 11 LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended April 30, 2025

COM 11 LIMITED

Registered number: 03456548

Balance sheet

As at April 30, 2025

		2025		2024
		£		£


Fixed assets		181,069		181,069
Current assets	45,693		54,623
Creditors: amounts falling due within one year	(10,739)		(14,819)
Net current assets		34,954		39,804
Total assets less current liabilities		216,023		220,873

Net assets		216,023		220,873


Capital and reserves	216,023	220,873

Notes

General information

Average number of employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on April 28, 2026.

Caroline Isabelle Bader

Director

Page 1

COM 11 LIMITED

Notes to the financial statements

For the Year Ended April 30, 2025

1.Accounting policies

1.1

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

1.2

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.

1.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.	Taxation

		2025	2024
		£	£



Total current tax	-	-

	Deferred tax
	Total deferred tax	-	-


	Taxation on profit on ordinary activities	-	-

Page 2

COM 11 LIMITED

Notes to the financial statements

For the Year Ended April 30, 2025

2.Taxation (continued)

Factors affecting tax charge for the year
The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 19% (2024 - 19%) as set out below:
	2025	2024
	£	£

Loss on ordinary activities before tax

(4,850)

(610)

	Effects of:
	Total tax charge for the year	-	-

Factors that may affect future tax charges

Dividends

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 May 2024	181,069
	At April 30, 2025	181,069

Debtors

					2025	2024
					£	£


Trade debtors	37,967	46,897
Other debtors	7,570	7,570
	45,537	54,467

Page 3

COM 11 LIMITED

Notes to the financial statements

For the Year Ended April 30, 2025

5.Debtors (continued)

6.	Current asset investments

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	156	156
	156	156

8.	Related party transactions

Page 4