Compton and Dean Limited 28/02/2026 iXBRL

Company registration number: 10023355

Compton and Dean Limited

Unaudited filleted financial statements

28 February 2026

Compton and Dean Limited

Contents

Statement of financial position

Notes to the financial statements

Compton and Dean Limited

Statement of financial position

28 February 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,460		1,569
		_______		_______
			1,460		1,569

Current assets
Debtors	6	47,569		48,377
Cash at bank and in hand		439,914		500,919
		_______		_______
		487,483		549,296
Creditors: amounts falling due
within one year	7	( 188,526)		( 224,538)
		_______		_______
Net current assets			298,957		324,758
			_______		_______
Total assets less current liabilities			300,417		326,327


Provisions for liabilities			( 365)		( 392)

			_______		_______
Net assets			300,052		325,935
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			299,852		325,735
			_______		_______
Shareholders funds			300,052		325,935
			_______		_______

For the year ending 28 February 2026 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Anna Frost

Director

Company registration number: 10023355

Compton and Dean Limited

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33% %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 March 2025	6,854	6,854
Additions	1,539	1,539
	_______	_______
At 28 February 2026	8,393	8,393
	_______	_______
Depreciation
At 1 March 2025	5,285	5,285
Charge for the year	1,648	1,648
	_______	_______
At 28 February 2026	6,933	6,933
	_______	_______
Carrying amount
At 28 February 2026	1,460	1,460
	_______	_______
At 28 February 2025	1,569	1,569
	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	46,764	47,280
Other debtors	805	1,097
	_______	_______
	47,569	48,377
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	14,116	30,886
Corporation tax	79,400	109,146
Social security and other taxes	41,036	40,612
Other creditors	53,974	43,894
	_______	_______
	188,526	224,538
	_______	_______