IRIS Accounts Production v23.3.0.418 08436545 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh084365452022-03-31084365452023-03-31084365452022-04-012023-03-31084365452021-03-31084365452021-04-012022-03-31084365452022-03-3108436545ns10:Originalns15:EnglandWales2022-04-012023-03-3108436545ns14:PoundSterlingns10:Original2022-04-012023-03-3108436545ns10:Originalns10:Director12022-04-012023-03-3108436545ns10:Original2022-04-012023-03-3108436545ns10:Original2023-03-3108436545ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3108436545ns10:Originalns10:SmallEntities2022-04-012023-03-3108436545ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3108436545ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3108436545ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3108436545ns10:Originalns10:FullAccounts2022-04-012023-03-3108436545ns10:Originalns10:Director22022-04-012023-03-3108436545ns10:Originalns10:RegisteredOffice2022-04-012023-03-3108436545ns10:Original2022-03-3108436545ns10:Originalns5:CurrentFinancialInstruments2023-03-3108436545ns10:Originalns5:CurrentFinancialInstruments2022-03-3108436545ns5:ShareCapitalns10:Original2023-03-3108436545ns5:ShareCapitalns10:Original2022-03-3108436545ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3108436545ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3108436545ns10:Originalns5:PlantMachinery2022-04-012023-03-3108436545ns10:Original2021-04-012022-03-3108436545ns10:Originalns5:PlantMachinery2022-03-3108436545ns10:Originalns5:PlantMachinery2023-03-3108436545ns10:Originalns5:PlantMachinery2022-03-3108436545ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3108436545ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 08436545 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 March 2023

for

Cochran, Harris & Clarke Limited

Cochran, Harris & Clarke Limited (Registered number: 08436545)

Contents of the Financial Statements
For The Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cochran, Harris & Clarke Limited

Company Information
For The Year Ended 31 March 2023







DIRECTORS: Mr G C Cochran
Mr J T G Harris





REGISTERED OFFICE: 7 Billing Road
Northampton
NORTHAMPTONSHIRE
NN1 5AN





REGISTERED NUMBER: 08436545 (England and Wales)





ACCOUNTANTS: Cochran, Harris & Clarke Ltd
7 Billing Road
Northampton
NORTHAMPTONSHIRE
NN1 5AN

Cochran, Harris & Clarke Limited (Registered number: 08436545)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 447 795

CURRENT ASSETS
Stocks 1,373 519
Debtors 5 64,399 24,876
Cash at bank 24,927 56,184
90,699 81,579
CREDITORS
Amounts falling due within one year 6 20,238 17,471
NET CURRENT ASSETS 70,461 64,108
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,908

64,903

PROVISIONS FOR LIABILITIES 85 151
NET ASSETS 70,823 64,752

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 70,723 64,652
SHAREHOLDERS' FUNDS 70,823 64,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cochran, Harris & Clarke Limited (Registered number: 08436545)

Balance Sheet - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2023 and were signed on its behalf by:





Mr G C Cochran - Director


Cochran, Harris & Clarke Limited (Registered number: 08436545)

Notes to the Financial Statements
For The Year Ended 31 March 2023


1. STATUTORY INFORMATION

Cochran, Harris & Clarke 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amounts invoiced for services provided in the year, exclusive of value added tax, after having adjusted for contracts for ongoing services. In respect of ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced, by reference to the stage of completion.

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 - 25% on cost and Straight line over 3 years

Stocks
Work in progress represents the estimated value of professional fees not billed at the year end.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, 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.


Cochran, Harris & Clarke Limited (Registered number: 08436545)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company makes contributions to the personal pension scheme of one of the directors. Contributions payable are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 4,845
DEPRECIATION
At 1 April 2022 4,050
Charge for year 348
At 31 March 2023 4,398
NET BOOK VALUE
At 31 March 2023 447
At 31 March 2022 795

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,462 21,810
Other debtors 47,937 3,066
64,399 24,876

Cochran, Harris & Clarke Limited (Registered number: 08436545)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,438 1,335
Taxation and social security 7,722 9,386
Other creditors 11,078 6,750
20,238 17,471