Company Registration No. 15000744 (England and Wales)
Comodo Living Ltd
Accounts
for the year ended 31 July 2025
Comodo Living Ltd
Accounts
Contents
Comodo Living Ltd
Company Information
for the year ended 31 July 2025
Directors
Aijaz Mohammad Khan
Raja Arbaz Khan
Company Number
15000744 (England and Wales)
Registered Office
Unit 4 Dudfleet Mills
Dudfleet Lane
Horbury
WF4 5EU
United Kingdom
Accountants
CGI Accountants Ltd
Branch House
31-33 Branch Road
Batley
West Yorkshire
WF17 5SB
Comodo Living Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
47,296
3,831
Cash at bank and in hand
98,388
264,549
Creditors: amounts falling due within one year
(254,977)
(201,590)
Net current (liabilities)/assets
(30,932)
82,521
Called up share capital
100
100
Profit and loss account
16,264
86,252
Shareholders' funds
16,364
86,352
For the year ending 31 July 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 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by
Raja Arbaz Khan
Director
Company Registration No. 15000744
Comodo Living Ltd
Notes to the Accounts
for the year ended 31 July 2025
Comodo Living Ltd is a private company, limited by shares, registered in England and Wales, registration number 15000744. The registered office is Unit 4 Dudfleet Mills, Dudfleet Lane, Horbury, WF4 5EU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Comodo Living Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 August 2024
4,789
-
4,789
Additions
20,277
37,345
57,622
At 31 July 2025
25,066
37,345
62,411
At 1 August 2024
958
-
958
Charge for the year
4,821
9,336
14,157
At 31 July 2025
5,779
9,336
15,115
At 31 July 2025
19,287
28,009
47,296
At 31 July 2024
3,831
-
3,831
Amounts falling due within one year
Amounts due from group undertakings etc.
13,208
-
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
167,552
144,222
Taxes and social security
9,232
25,165
Other creditors
10,230
3,750
Loans from directors
15,698
-
7
Transactions with related parties
The company has taken advantage of FRS 102, Section 33 and has chosen not to disclose related party transactions within the group.
By virtue of ownership of the entire issued share capital, Amali Enterprise Ltd (CRN: 15804832) a company registered in England & Wales is the ultimate parent company.
The registered office address of the parent undertaking is
Unit 4 Dudfleet Mills, Dudfleet Lane, Horbury, WF4 5EU
Comodo Living Ltd
Notes to the Accounts
for the year ended 31 July 2025
9
Average number of employees
During the year the average number of employees was 22 (2024: 2).