REGISTERED NUMBER: 05739375 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMFORT SERVICES GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A B Green

L W Reeves

Secretary:

A B Green

Registered office:

3 De Grey Square

De Grey Road

Colchester

Essex

CO4 5YQ

Registered number:

05739375 (England and Wales)

Accountants:

Baverstocks Limited

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

Fixed assets

Tangible assets

4

86,115

73,516

Current assets

Debtors

303,428

258,332

Cash at bank

14,761

21,409

318,189

279,741

Creditors

Amounts falling due within one year

336,603

309,861

Net current liabilities

(18,414

)

(30,120

)

Total assets less current liabilities

67,701

43,396

Creditors

Amounts falling due after more than one year

(20,128

)

(11,213

)

Provisions for liabilities

(21,520

)

(17,710

)

Net assets

26,053

14,473

Capital and reserves

Called up share capital

600

600

Retained earnings

25,453

13,873

Shareholders' funds

26,053

14,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

A B Green - Director

L W Reeves - Director

1.	Statutory information

Comfort Services Group 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and Machinery

-

25% on reducing balance

Fixtures and Fittings

-

25% on reducing balance

Motor Vehicles

-

25% on reducing balance

Office Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 18 (2024 - 18 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1 January 2025

362,549

Additions

39,880

Disposals

(22,760

)

At 31 December 2025

379,669

Depreciation

At 1 January 2025

289,033

Charge for year

25,375

Eliminated on disposal

(20,854

)

At 31 December 2025

293,554

Net book value

At 31 December 2025

86,115

At 31 December 2024

73,516

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

Cost

At 1 January 2025

26,957

Additions

35,600

At 31 December 2025

62,557

Depreciation

At 1 January 2025

8,845

Charge for year

11,161

At 31 December 2025

20,006

Net book value

At 31 December 2025

42,551

At 31 December 2024

18,112

5.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

39,359

17,930

RBS Facflow

98,537

111,480

137,896

129,410

6.	Other financial commitments

The company has financial commitments of £0 (2024 £40,166) in relation to non cancellable lease agreements for the company premises.

7.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

A B Green

Balance outstanding at start of year

9,411

-

Amounts advanced

77,315

9,411

Amounts repaid

(88,450

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,724

)

9,411

L W Reeves

Balance outstanding at start of year

10,726

-

Amounts advanced

77,222

10,726

Amounts repaid

(88,450

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(502

)

10,726