KOM DESIGN LIMITED

Company Registration Number:
08087781 (England and Wales)

Unaudited abridged accounts for the year ended 31 May 2026

Period of accounts

Start date: 01 June 2025

End date: 31 May 2026

KOM DESIGN LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2026

Balance sheet
Notes

KOM DESIGN LIMITED

Balance sheet

As at 31 May 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 2,403 3,642
Total fixed assets: 2,403 3,642
Current assets
Debtors:   1,614 7,307
Cash at bank and in hand: 51,656 59,659
Total current assets: 53,270 66,966
Creditors: amounts falling due within one year:   (9,427) (8,306)
Net current assets (liabilities): 43,843 58,660
Total assets less current liabilities: 46,246 62,302
Provision for liabilities: (457) (692)
Total net assets (liabilities): 45,789 61,610
Capital and reserves
Called up share capital: 10 10
Profit and loss account: 45,779 61,600
Shareholders funds: 45,789 61,610

The notes form part of these financial statements

KOM DESIGN LIMITED

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 17 June 2026
and signed on behalf of the board by:

Name: Mr J B Bishop
Status: Director

The notes form part of these financial statements

KOM DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:- Fixtures, fittings & equipment 20% Straight Line 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

KOM DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

2. Employees

2026 2025
Average number of employees during the period 1 1

KOM DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

3. Tangible Assets

Total
Cost £
At 01 June 2025 34,149
Additions 1,399
At 31 May 2026 35,548
Depreciation
At 01 June 2025 30,507
Charge for year 2,638
At 31 May 2026 33,145
Net book value
At 31 May 2026 2,403
At 31 May 2025 3,642