Company registration number 11420189 (England and Wales)
COMPIO ENTERPRISES LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
COMPIO ENTERPRISES LTD
COMPANY INFORMATION
Directors
Mr R G Davies
Mrs E J Davies
Company number
11420189
Registered office
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
COMPIO ENTERPRISES LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
COMPIO ENTERPRISES LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

The directors present their annual report and financial statements for the year ended 28 February 2026.

The principal activity of the company in the year under review was that of the provision of management services and holding company.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr R G Davies
Mrs E J Davies
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr R G Davies
Mrs E J Davies
Director
Director
4 June 2026
COMPIO ENTERPRISES LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COMPIO ENTERPRISES LTD FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Compio Enterprises Ltd for the year ended 28 February 2026 which comprise the profit and loss account, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Compio Enterprises Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Compio Enterprises Ltd and state those matters that we have agreed to state to the b oard of d irectors of Compio Enterprises Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Compio Enterprises Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Compio Enterprises Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Compio Enterprises Ltd. You consider that Compio Enterprises Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Compio Enterprises Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH
4 June 2026
COMPIO ENTERPRISES LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
2026
2025
£
£
Turnover
-
179,167
Administrative expenses
(1,086)
(27,656)
Other operating income
205,000
85,958
Profit before taxation
203,914
237,469
Tax on profit
175
(37,901)
Profit for the financial year
204,089
199,568

The profit and loss account has been prepared on the basis that all operations are continuing operations.

COMPIO ENTERPRISES LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
164
Investments
4
200
200
200
364
Current assets
Debtors
6
581
33,792
Cash at bank and in hand
23,428
19,484
24,009
53,276
Creditors: amounts falling due within one year
7
227
(48,062)
Net current assets
24,236
5,214
Net assets
24,436
5,578
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
24,236
5,378
Total equity
24,436
5,578

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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 4 June 2026 and are signed on its behalf by:
Mr R G Davies
Mrs E J Davies
Director
Director
Company registration number 11420189 (England and Wales)
COMPIO ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
1
Accounting policies
Company information

Compio Enterprises Ltd 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.

1.1
Basis of preparation

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

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

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 equipment
25% on reducing balance

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
Fixed asset investments

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Taxation

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

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.

COMPIO ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
0
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2025
1,107
Disposals
(1,107)
At 28 February 2026
-
0
Depreciation and impairment
At 1 March 2025
943
Eliminated in respect of disposals
(943)
At 28 February 2026
-
0
Carrying amount
At 28 February 2026
-
0
At 28 February 2025
164
COMPIO ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 7 -
4
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
200
200
5
Subsidiaries

Details of the company's subsidiaries at 28 February 2026 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Compio Ltd
6 Red Barn Mews, Battle, East Sussex TN33 0AG
IT Services
Ordinary
100.00
Compio Ltd
6 Red Barn Mews, Battle, East Sussex TN33 0AG
IT Service
Preference A
100.00
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
175
-
0
Other debtors
406
33,792
581
33,792
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
(227)
51
Corporation tax
-
0
37,901
Other taxation and social security
-
0
9,803
Other creditors
-
0
307
(227)
48,062
8
Related party transactions
Balances with related parties
Amounts owed by
Amounts owed to
related parties
related parties
2026
2025
2026
2025
£
£
£
£
Entities with control, joint control or significant influence over the company
-
0
33,792
-
0
-
0
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