Registration number: 08184534

Comprobo Limited

(Registration number: 08184534)
Statement of Financial Position as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	140,062	216,051
Tangible assets	5	8	232
		140,070	216,283
Current assets
Debtors	6	6,719	11,910
Cash at bank and in hand		44,084	2,354
		50,803	14,264
Creditors: Amounts falling due within one year	7	(16,828)	(20,024)
Net current assets/(liabilities)		33,975	(5,760)
Total assets less current liabilities		174,045	210,523
Provisions for liabilities		(26,613)	(41,094)
Net assets		147,432	169,429
Capital and reserves
Called up share capital		1,982	1,982
Share premium reserve		1,659,166	1,659,166
Profit and loss account		(1,513,716)	(1,491,719)
Shareholders' funds		147,432	169,429

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... Mr R J H Goscomb Director

Comprobo Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Comprobo Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	straight line over 3 years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Development costs

The Directors believe it is reasonable for development costs to be recognised as an intangible asset as:

a) They believe it is technically feasible to complete the software so that it will be available for use or sale, demonstrated by the fact that early versions are already in use;
b) The company intends to complete the software and promote its use;
c) The ability exists to use the software;
d) The software is intended to generate probable future economic benefits for the company;
e) The company has adequate technical, financial and other resources to complete the development through a series of phased releases in order for the software to be used; and
f) The company is able to measure reliably expenditure attributable to the software during its development.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patents and trademarks	estimated useful life of 5 years
Development costs	estimated useful life of 5 years

Comprobo Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Comprobo Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Intangible assets

	Development costs  £	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 September 2024	1,077,491	24,353	1,101,844
At 31 August 2025	1,077,491	24,353	1,101,844
Amortisation
At 1 September 2024	861,440	24,353	885,793
Amortisation charge	75,989	-	75,989
At 31 August 2025	937,429	24,353	961,782
Carrying amount
At 31 August 2025	140,062	-	140,062
At 31 August 2024	216,051	-	216,051

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 September 2024	8,456	8,456
At 31 August 2025	8,456	8,456
Depreciation
At 1 September 2024	8,224	8,224
Charge for the year	224	224
At 31 August 2025	8,448	8,448
Carrying amount
At 31 August 2025	8	8
At 31 August 2024	232	232

Comprobo Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Debtors

	2025 £	2024 £
Trade debtors	4,740	10,414
Other debtors	621	-
Prepayments	32	252
Accrued income	1,326	1,244
	6,719	11,910

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	11,254	9,104
Taxation and social security	-	106
Accruals and deferred income	5,574	10,814
	16,828	20,024

8	Going concern

The financial statements have been prepared on a going concern basis as the company continues to be supported by its investors.