REGISTERED NUMBER: 04921160 (England and Wales)

COMO DIFFUSION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Anthony Kirstein

REGISTERED OFFICE:

13 Hursley Road

Chandler's Ford

Eastleigh

Hampshire

SO53 2FW

REGISTERED NUMBER:

04921160 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

Monks Brook House

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

CREDITORS

Amounts falling due within one year

4

2,750

3,819

NET CURRENT LIABILITIES

(2,750

)

(3,819

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,750

)

(3,819

)

CREDITORS

Amounts falling due after more than one year

5

95,247

93,068

NET LIABILITIES

(97,997

)

(96,887

)

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

(97,998

)

(96,888

)

SHAREHOLDERS' FUNDS

(97,997

)

(96,887

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th April 2026 and were signed by:

Mr Anthony Kirstein - Director

1.	STATUTORY INFORMATION

Como Diffusion Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern

The directors advise that they have no reason to believe that Como Diffusion Inc will require a repayment of the balance owing to them within twelve months of the date on which these accounts are signed by the directors. The directors further advise that Como Diffusion Inc will continue to support the company financially. Therefore there is no uncertainty in respect of going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

1,850

1,850

Other creditors

900

1,969

2,750

3,819

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Amounts owed to group undertakings

95,247

93,068

The amount owing to Como Diffusion Inc. is unsecured and interest free.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary

£1

1

1

7.	RELATED PARTY DISCLOSURES

Como Diffusion Inc, a company incorporated in Canada, holds 100% of the issued share capital of the company. Mr A Kirstein is the president and CEO of Como Diffusion Inc.

As at the balance sheet date Como Diffusion Limited owed £95,247 (2024: £93,068) to Como Diffusion Inc. This amount is included under creditors amounts falling due after more than one year.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Como Diffusion Inc, incorporated in Canada.

These financial statements are available upon request from 103 Marcel Laurin, Montreal, Quebec, H4N 2M3.