COMFYPAD LIMITED


Directors	BIACHE, Elisabeth
	GREENLAND, Anthony


Registered Address	82a James Carter Road
	Mildenhall
	IP28 7DE


Registered Number	12237798 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets			34,243		45,473
Investment property	3		5,075,789		5,075,789
			5,110,032		5,121,262
Current assets
Debtors		113		805
Cash at bank and on hand		35,061		47,865
		35,174		48,670
Creditors amounts falling due within one year	4	(1,187,320)		(1,185,330)
Net current assets (liabilities)			(1,152,146)		(1,136,660)
Total assets less current liabilities			3,957,886		3,984,602
Creditors amounts falling due after one year	5		(3,352,202)		(3,442,151)
Provisions for liabilities	6		(8,561)		-
Net assets			597,123		542,451
Capital and reserves
Called up share capital			100		100
Share premium			662,565		662,565
Profit and loss account			(65,542)		(120,214)
Shareholders' funds			597,123		542,451

The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 September 2026, and are signed on its behalf by:

GREENLAND, Anthony
Director
Registered Company No. 12237798

COMFYPAD LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover comprises rental income from the company's investment properties, recognised on a straight-line basis over the period of the lease. Turnover is measured at the fair value of the consideration received or receivable and is stated net of value added tax. Any lease incentives granted are recognised as a reduction of rental income over the term of the lease.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line basis at 25% per annum to write off the cost less residual value over the assets' useful lives.

	Investment property
	Investment property is measured initially at cost and subsequently at fair value at each reporting date, with changes in fair value recognised in profit or loss. Investment property is not depreciated.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Investment property
	Investment property is measured initially at cost and subsequently at fair value at each reporting date, with changes in fair value recognised in profit or loss. Investment property is not depreciated. Deferred tax is provided on fair value gains and losses at the rate expected to apply on sale of the property.


		£
	Fair value at 01 April 25	5,075,789
	At 31 March 26	5,075,789

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	14,531	8,256
Taxation and social security	22,020	7,125
Other creditors	1,150,769	1,169,949
Total	1,187,320	1,185,330

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,352,202	3,442,151
Total	3,352,202	3,442,151


	Included within creditors falling due after more than one year is £39,292 (2025: £50,008) in respect of interest-free car finance with CA Auto Finance UK, of which £10,716 falls due within one year.

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	8,561	-
Total	8,561	-

7.	Related party transactions
	At the balance sheet date the company owed a director £1,149,194 (2025: £1,155,616), included within creditors falling due within one year. The loan is interest-free, has no fixed repayment terms and is repayable on demand. The director has confirmed in writing that he will not seek repayment of the loan for a period of at least twelve months from the date of approval of these financial statements.

Related party transactions

At the balance sheet date the company owed a director £1,149,194 (2025: £1,155,616), included within creditors falling due within one year. The loan is interest-free, has no fixed repayment terms and is repayable on demand. The director has confirmed in writing that he will not seek repayment of the loan for a period of at least twelve months from the date of approval of these financial statements.