Comfy Quarters Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14662460

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		287,859		295,287

			287,859		295,287
CURRENT ASSETS
Debtors	5	4,347		3,901
Cash at bank and in hand		182		1,680

		4,529		5,581
Creditors: Amounts Falling Due Within One Year	6	(7,421 )		(4,359 )

NET CURRENT ASSETS (LIABILITIES)			(2,892 )		1,222

TOTAL ASSETS LESS CURRENT LIABILITIES			284,967		296,509

Creditors: Amounts Falling Due After More Than One Year	7		(330,000 )		(330,000 )

NET LIABILITIES			(45,033 )		(33,491 )

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			(45,043 )		(33,501 )

SHAREHOLDERS' FUNDS			(45,033)		(33,491)

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Comfy Quarters Ltd

Balance Sheet (continued)

As At 28 February 2026

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Diana Ionita

Director

08/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Comfy Quarters Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14662460 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3. Turnover

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

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.5. Investment Properties

Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

Changes in fair value are recognised in the profit and loss account.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Comfy Quarters Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Investment Properties	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 March 2025	294,000	1,445	270	295,715
Revaluation	(7,000 )	-	-	(7,000 )

As at 28 February 2026	287,000	1,445	270	288,715

Depreciation
As at 1 March 2025	-	361	67	428
Provided during the period	-	361	67	428

As at 28 February 2026	-	722	134	856

Net Book Value
As at 28 February 2026	287,000	723	136	287,859

As at 1 March 2025	294,000	1,084	203	295,287

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,337	891
Other debtors	10	10
Director's loan account	3,000	3,000

	4,347	3,901

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	7,421	3,796
Accruals and deferred income	-	563

	7,421	4,359

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	330,000	330,000

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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Comfy Quarters Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Miss Diana Ionita	3,000	8,000	8,000	-	3,000

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

At 28th February 2026 Comfy Quarters Ltd owed a total of £337,297 to Di Software Ltd, a company in which Miss Diana Ionita is a director and shareholder. £162,656 of the loan is interest bearing at 3.78% and is repayable on the 20th March 2053. The remaining £174,641 of the loan is interest bearing at 4.68% and is repayable on the 25th May 2054.

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