REGISTERED NUMBER: 13934029 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

eComfort Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Limbu

REGISTERED OFFICE:

3 Hunt Way

Swadlincote

DE11 8JD

REGISTERED NUMBER:

13934029 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

1,700

1,889

Investment property

5

500,366

332,000

502,066

333,889

CURRENT ASSETS

Debtors

6

804

494

Cash at bank and in hand

50,458

85,416

51,262

85,910

CREDITORS

Amounts falling due within one year

7

365,220

262,702

NET CURRENT LIABILITIES

(313,958

)

(176,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

188,108

157,097

CREDITORS

Amounts falling due after more than one year

8

(208,317

)

(198,912

)

PROVISIONS FOR LIABILITIES

(11,395

)

(5,600

)

NET LIABILITIES

(31,604

)

(47,415

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

48,577

23,872

Retained earnings

(80,281

)

(71,387

)

(31,604

)

(47,415

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

K Limbu - Director

1.	STATUTORY INFORMATION

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

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 historical cost convention as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

3,055

DEPRECIATION

At 1 April 2025

1,166

Charge for year

189

At 31 March 2026

1,355

NET BOOK VALUE

At 31 March 2026

1,700

At 31 March 2025

1,889

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

332,000

Additions

137,866

Revaluations

30,500

At 31 March 2026

500,366

NET BOOK VALUE

At 31 March 2026

500,366

At 31 March 2025

332,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

17,439

Valuation in 2025

12,033

Valuation in 2026

25,294

Cost

445,600

500,366

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

804

494

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other creditors

365,220

262,702

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Other creditors

208,317

198,912

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

208,317

198,912

9.

RESERVES

Fair value

reserve

£

At 1 April 2025

23,872

Adjustments in year

24,705

At 31 March 2026

48,577