Kom - Systems Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08423867

Kom - Systems Limited

Filleted Unaudited Financial Statements

31 March 2026

Kom - Systems Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	4,071	1,514

Current assets

Debtors	6	19,279	17,678
Cash at bank and in hand		87,042	87,401
		---------	---------
		106,321	105,079

Creditors: amounts falling due within one year	7	56,281	49,818
		---------	---------
Net current assets		50,040	55,261
		--------	--------
Total assets less current liabilities		54,111	56,775
		--------	--------
Net assets		54,111	56,775
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	54,110	56,774
	--------	--------
Shareholders funds	54,111	56,775
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 September 2026 , and are signed on behalf of the board by:

Mr K Kurtev
Director

Company registration number: 08423867

Kom - Systems Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office Equipment	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2025	11,815	11,815
Additions	2,998	2,998
	--------	--------
At 31 March 2026	14,813	14,813
	--------	--------
Depreciation
At 1 April 2025	10,301	10,301
Charge for the year	441	441
	--------	--------
At 31 March 2026	10,742	10,742
	--------	--------
Carrying amount
At 31 March 2026	4,071	4,071
	--------	--------
At 31 March 2025	1,514	1,514
	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	18,861	17,271
Other debtors	418	407
	--------	--------
	19,279	17,678
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	150	–
Corporation tax	37,724	36,318
Social security and other taxes	15,883	12,207
Other creditors	2,524	1,293
	--------	--------
	56,281	49,818
	--------	--------