COMFORDABLE HOMES & VENTURES LIMITED

Registered number

14642817

Filleted Accounts

28 February 2026

COMFORDABLE HOMES & VENTURES LIMITED
Registered number:		14642817
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		281,487			1,983
			281,487			1,983

Current assets
Debtors	4	2,312			2,312
Investments held as current assets	5	-			72,742
Cash at bank and in hand		18,989			949
		21,301			76,003

Creditors: amounts falling due within one year	6	(31,228)			(50,525)

Net current (liabilities)/assets			(9,927)			25,478

Total assets less current liabilities			271,560			27,461

Creditors: amounts falling due after more than one year	7		(204,246)			(49,245)


Net assets/(liabilities)			67,314			(21,784)

Capital and reserves
Called up share capital			100			(100)
Revaluation reserve	9		107,550			-
Profit and loss account			(40,336)			(21,684)

Shareholder's funds			67,314			(21,784)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



John Koleosho
Director
Approved by the board on 28 April 2026

COMFORDABLE HOMES & VENTURES LIMITED
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc				Total
£			£		£
	Cost
	At 1 March 2025	-		3,600				3,600
	Additions	172,450		-				172,450
	Surplus on revaluation	107,550		-				107,550
	At 28 February 2026	280,000		3,600				283,600

	Depreciation
	At 1 March 2025	-		1,617				1,617
	Charge for the year	-		496				496
	At 28 February 2026	-		2,113				2,113

	Net book value
	At 28 February 2026	280,000		1,487				281,487
	At 28 February 2025	-		1,983				1,983

	Freehold land and buildings:					2026		2025
£							£
	Historical cost					172,450		-
						172,450		-
	The assets were revalued to market value at January 2026

4	Debtors					2026		2025
£							£

	Other debtors					2,312		2,312
						2,312		2,312

5	Investments held as current assets					2026		2025
£							£
	Fair value
	Unlisted investments					-		72,742
						-		72,742

6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					11,675		38,200
	Other creditors					19,553		12,325
						31,228		50,525

7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					204,246		49,245
						204,246		49,245


8	Loans					2026		2025
£							£

	Secured bank loans					215,514		-

	The bank hold security on the residential property assets held in the company
9	Revaluation reserve					2026		2025
£							£

	At 1 March 2025					-		-
	Gain on revaluation of land and buildings					107,550		-

	At 28 February 2026					107,550		-

10	Other information

	COMFORDABLE HOMES & VENTURES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	89 Sachfield Drive
	Chafford Hundred
	Grays
	RM16 6QW