Comtec Translations Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04534240

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		61,236		85,640

			61,236		85,640
CURRENT ASSETS
Debtors	6	1,073,076		892,320
Cash at bank and in hand		532,651		739,699

		1,605,727		1,632,019
Creditors: Amounts Falling Due Within One Year	7	(586,516 )		(531,984 )

NET CURRENT ASSETS (LIABILITIES)			1,019,211		1,100,035

TOTAL ASSETS LESS CURRENT LIABILITIES			1,080,447		1,185,675

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,034 )		(21,075 )

NET ASSETS			1,065,413		1,164,600

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			1,065,313		1,164,500

SHAREHOLDERS' FUNDS			1,065,413		1,164,600

Page 1

Page 2

Comtec Translations Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs S I Howe

Director

15 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Comtec Translations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04534240 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of ten years and two years respectively

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. It is amortised to the income statement over its estimated economic life of 3 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	in accordance with the property
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on cost

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

Page 3

Page 4

Comtec Translations Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.9. Work in progress

Work in progress is valued at selling price and is shown within turnover with the corresponding amount receivable shown within Debtors under 'Amounts recoverable on long term contracts'.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2025: 20)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	224,184	24,204	248,388

As at 31 March 2026	224,184	24,204	248,388

Amortisation
As at 1 April 2025	224,184	24,204	248,388

As at 31 March 2026	224,184	24,204	248,388

Net Book Value
As at 31 March 2026	-	-	-

As at 1 April 2025	-	-	-

5. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	77,038	30,071	77,413	137,352	321,874
Additions	-	-	549	9,999	10,548

As at 31 March 2026	77,038	30,071	77,962	147,351	332,422

Depreciation
As at 1 April 2025	49,633	24,057	57,308	105,236	236,234
Provided during the period	15,408	6,014	5,045	8,485	34,952

As at 31 March 2026	65,041	30,071	62,353	113,721	271,186

Net Book Value
As at 31 March 2026	11,997	-	15,609	33,630	61,236

As at 1 April 2025	27,405	6,014	20,105	32,116	85,640

Page 4

Page 5

Comtec Translations Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	674,084	526,643
Amounts recoverable on contracts	287,917	270,365
Other debtors	111,075	95,312

	1,073,076	892,320

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	231,574	202,762
Amounts owed to group undertakings	6,051	7,513
Other creditors	195,574	155,652
Taxation and social security	153,317	166,057

	586,516	531,984

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mrs Sophie Howe	8,706	389	849	-	8,246
Mr Daniel Howe	7,930	8,950	849	-	16,031

The above loans are unsecured and repayable on demand.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Noodle Bear Limited . Noodle Bear Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary. The ultimate controlling party is who controls 100% of the shares of Comtec Translations Limited .

Page 5