For the financial period ended 26 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

Commotex Limited is a private company limited by shares incorporated in England and Wales. The registered office is 93 Church Street, Burbage, Hinckley, LE10 2DB.

The company shortened its year end from 28 February 2025 to 26 February 2025. The company continues to present the results up to 28 February 2025, being within 7 days of the financial reporting end date. Therefore, the results are comparable.

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. The principal accounting policies adopted are set out below.

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Cash and cash equivalents are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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

Strajex Technologies Limited

A company in which J A Brown is the director.

The amount due to the related party at the balance sheet date was £738 (2024:£738).

Sentido Marketing Limited

A company in which J A Brown is the director.

The amount due to the related party at the balance sheet date was £602,015 (2024:£889,115).

The above amounts are unsecured and repayable on demand.