Company Registration No. 11318735 (England and Wales)
COM23 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
COM23 LIMITED
COMPANY INFORMATION
Directors
D M Holmes
K J Holmes
Company number
11318735
Registered office
57 Hatherop Road
Hampton
Middlesex
TW12 2RG
Accountants
TWP Accounting LLP
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
COM23 LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
COM23 LIMITED
Company Registration No. 11318735
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
2,000
-
Debtors
4
19,184
32,703
Cash at bank and in hand
669,569
578,242
690,753
610,945
Creditors: amounts falling due within one year
5
(45,331)
(33,456)
Net current assets
645,422
577,489
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
645,322
577,389
Total equity
645,422
577,489

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 10 May 2026 and are signed on its behalf by:
D M Holmes
K J Holmes
Director
Director
COM23 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

COM23 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 57 Hatherop Road, Hampton, Middlesex, TW12 2RG.

1.1
Accounting convention

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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

COM23 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
682
Depreciation and impairment
At 1 April 2025 and 31 March 2026
682
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
19,184
32,703
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
436
Taxation and social security
40,481
28,951
Other creditors
4,850
4,069
45,331
33,456
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
COM23 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
7
Related party transactions

At the balance sheet date the company owed the directors £4,85 0 (2024 - £4,070). This loan is interest free and repayable on demand.

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