Company registration number: 06811449
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
COCOM Consumer Electronics Limited
Pages for filing with the Registrar
Company registration number: 06811449
COCOM Consumer Electronics Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 19,690 16,361
19,690 16,361
Current assets
Stocks 123,533 158,533
Debtors 400,999 177,223
Cash at bank and in hand 200,487 69,193
725,019 404,949
Creditors: amounts falling due within one year
(59,260) (31,091)
Net current assets 665,759 373,858
Total assets less current liabilities 685,449 390,219
Creditors: Amounts falling due after more than one year
(48,588) (95,123)
Provisions for liabilities (35,000) (70,000)
NET ASSETS 601,861 225,096
Capital and reserves
Called up share capital 100 100
Profit and loss account 601,761 224,996
TOTAL EQUITY 601,861 225,096
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06811449
COCOM Consumer Electronics Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Snell, Director
16 September 2026
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COCOM Consumer Electronics Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
COCOM Consumer Electronics Limited is a private company registered in England and Wales. Its registered number is 06811449. The company is limited by shares. Its registered office is Grove Place, Cuckfield Lane, Warninglid, Haywards Heath, West Sussex, RH17 5SN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Tangible Fixed Assets:
Plant & Machinery - 25% straight line
Computer Equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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COCOM Consumer Electronics Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 10 (2024 - 9).
4 Tangible fixed assets
Tangible Fixed Assets
£
Cost
At 1 January 2025 128,652
Additions 19,564
Disposals (8,812)
At 31 December 2025 139,404
Depreciation
At 1 January 2025 112,291
Charge for year 16,050
Eliminated on disposal (8,627)
At 31 December 2025 119,714
Net book value
At 31 December 2025 19,690
At 31 December 2024 16,361
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COCOM Consumer Electronics Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
If Tangible Fixed Assets had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 119,854 119,854
Accumulated depreciation 91,102 91,102
5 Advances, credit and guarantees granted to the director
None in Period
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