Relate AccountsProduction v2.7.2 v2.7.2 2021-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the operation of a public house. 13 July 2023 0 0 09843062 2022-10-31 09843062 2021-10-31 09843062 2020-10-31 09843062 2021-11-01 2022-10-31 09843062 2020-11-01 2021-10-31 09843062 uk-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 09843062 uk-curr:PoundSterling 2021-11-01 2022-10-31 09843062 uk-bus:AbridgedAccounts 2021-11-01 2022-10-31 09843062 uk-core:ShareCapital 2022-10-31 09843062 uk-core:ShareCapital 2021-10-31 09843062 uk-core:RetainedEarningsAccumulatedLosses 2022-10-31 09843062 uk-core:RetainedEarningsAccumulatedLosses 2021-10-31 09843062 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-10-31 09843062 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2021-10-31 09843062 uk-bus:FRS102 2021-11-01 2022-10-31 09843062 uk-core:Goodwill 2021-11-01 2022-10-31 09843062 uk-core:Land 2021-11-01 2022-10-31 09843062 uk-core:PlantMachinery 2021-11-01 2022-10-31 09843062 uk-core:FurnitureFittingsToolsEquipment 2021-11-01 2022-10-31 09843062 uk-core:Goodwill 2021-10-31 09843062 uk-core:Goodwill 2022-10-31 09843062 2021-11-01 2022-10-31 09843062 uk-bus:Director1 2021-11-01 2022-10-31 09843062 uk-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
Cosy Dove Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 October 2022



Cosy Dove Limited
Company Registration Number: 09843062
ABRIDGED BALANCE SHEET
as at 31 October 2022

2022 2021
Notes £ £
 
Fixed Assets
Intangible assets 4 23,145 -
Tangible assets 5 66,357 20,460
───────── ─────────
89,502 20,460
───────── ─────────
 
Current Assets
Stocks 26,988 14,139
Debtors 36,576 20,263
Cash at bank and in hand 43,537 63,339
───────── ─────────
107,101 97,741
───────── ─────────
Creditors: amounts falling due within one year (54,771) (40,388)
───────── ─────────
Net Current Assets 52,330 57,353
───────── ─────────
Total Assets less Current Liabilities 141,832 77,813
 
Creditors:
amounts falling due after more than one year (39,457) (35,833)
 
Provisions for liabilities (11,562) -
───────── ─────────
Net Assets 90,813 41,980
═════════ ═════════
 
Capital and Reserves
Called up share capital 50,000 50,000
Retained earnings 40,813 (8,020)
───────── ─────────
Shareholders' Funds 90,813 41,980
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial year ended 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 13 July 2023
           
           
________________________________          
Jonathan Loring          
Director          
           



Cosy Dove Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 October 2022

   
1. General Information
 
Cosy Dove Limited is a company limited by shares incorporated in the United Kingdom
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 October 2022 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.
 
Intangible assets
 
Goodwill
Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise.  On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Long leasehold property - not depreciated
  Plant and machinery - 10% straight line
  Fixtures, fittings and equipment - 10% straight line
 
Stocks
Stocks are valued at the lower of cost and net realisable value.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
 
Government grants
Capital grants received and receivable are treated as deferred income and amortised to the Profit and Loss Account annually over the useful economic life of the asset to which it relates. Revenue grants are credited to the Profit and Loss Account when received.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 19, (2021 - 19).
       
4. Intangible assets
     
  Goodwill Total
  £ £
Cost
At 1 November 2021 - -
Additions 25,717 25,717
  ───────── ─────────
At 31 October 2022 25,717 25,717
  ───────── ─────────
Amortisation
Charge for financial year 2,572 2,572
  ───────── ─────────
At 31 October 2022 2,572 2,572
  ───────── ─────────
Net book value
At 31 October 2022 23,145 23,145
  ═════════ ═════════
           
5. Tangible assets
  Long Plant and Fixtures, Total
  leasehold machinery fittings and  
  property   equipment  
  £ £ £ £
Cost
At 1 November 2021 2,600 - 35,459 38,059
Additions - 31,829 19,999 51,828
  ───────── ───────── ───────── ─────────
At 31 October 2022 2,600 31,829 55,458 89,887
  ───────── ───────── ───────── ─────────
Depreciation
At 1 November 2021 - - 17,599 17,599
Charge for the financial year - 1,022 4,909 5,931
  ───────── ───────── ───────── ─────────
At 31 October 2022 - 1,022 22,508 23,530
  ───────── ───────── ───────── ─────────
Net book value
At 31 October 2022 2,600 30,807 32,950 66,357
  ═════════ ═════════ ═════════ ═════════
At 31 October 2021 2,600 - 17,860 20,460
  ═════════ ═════════ ═════════ ═════════
       
6. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 October 2022.
   
7. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.