1 October 2022 false No description of principal activity Taxfiler 2023.14 08981202business:PrivateLimitedCompanyLtd2022-10-012023-09-30 089812022022-09-30 089812022022-10-012023-09-30 08981202business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 08981202business:FilletedAccounts2022-10-012023-09-30 089812022023-09-30 08981202business:Director12022-10-012023-09-30 08981202business:RegisteredOffice2022-10-012023-09-30 089812022022-09-30 08981202core:WithinOneYear2023-09-30 08981202core:WithinOneYear2022-09-30 08981202core:AfterOneYear2023-09-30 08981202core:AfterOneYear2022-09-30 08981202core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 08981202core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 08981202core:SharePremiumcore:PreviouslyStatedAmount2023-09-30 08981202core:SharePremiumcore:PreviouslyStatedAmount2022-09-30 08981202core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 08981202core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 08981202core:PreviouslyStatedAmount2023-09-30 08981202core:PreviouslyStatedAmount2022-09-30 08981202business:SmallEntities2022-10-012023-09-30 08981202countries:EnglandWales2022-10-012023-09-30 08981202core:LandBuildings2022-10-012023-09-30 08981202core:PlantMachinery2022-10-012023-09-30 08981202core:FurnitureFittings2022-10-012023-09-30 08981202core:ComputerEquipment2022-10-012023-09-30 08981202core:Goodwill2022-09-30 08981202core:Goodwill2023-09-30 08981202core:LandBuildings2022-09-30 08981202core:PlantMachinery2022-09-30 08981202core:FurnitureFittings2022-09-30 08981202core:ComputerEquipment2022-09-30 08981202core:LandBuildings2023-09-30 08981202core:PlantMachinery2023-09-30 08981202core:FurnitureFittings2023-09-30 08981202core:ComputerEquipment2023-09-30 089812022021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 08981202 (England and Wales)
Coucha Limited Unaudited accounts for the year ended 30 September 2023
Coucha Limited Unaudited accounts Contents
Page
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Coucha Limited Company Information for the year ended 30 September 2023
Director
Dominic Chapman
Company Number
08981202 (England and Wales)
Registered Office
The Crown Burchetts Green Road Burchetts Green Maidenhead SL6 6QZ England
Accountants
JP Accountancy Services (Sussex) Limited 5 Fairfield Way Ashington Pulborough West Sussex RH20 3LA
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Coucha Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
40,028 
46,728 
Current assets
Inventories
18,608 
17,526 
Debtors
36,685 
68,221 
Cash at bank and in hand
158,006 
219,859 
213,299 
305,606 
Creditors: amounts falling due within one year
(280,834)
(260,667)
Net current (liabilities)/assets
(67,535)
44,939 
Total assets less current liabilities
(27,507)
91,667 
Creditors: amounts falling due after more than one year
(16,820)
(26,580)
Net (liabilities)/assets
(44,327)
65,087 
Capital and reserves
Called up share capital
20 
20 
Share premium
19,980 
19,980 
Profit and loss account
(64,327)
45,087 
Shareholders' funds
(44,327)
65,087 
For the year ending 30 September 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2024 and were signed on its behalf by
Dominic Chapman Director Company Registration No. 08981202
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Coucha Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Coucha Limited is a private company, limited by shares, registered in England and Wales, registration number 08981202. The registered office is The Crown, Burchetts Green Road, Burchetts Green, Maidenhead, SL6 6QZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the life of the lease of 7 years
Plant & machinery
33% on cost
Fixtures & fittings
20% on cost
Computer equipment
33% on cost
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Coucha Limited Notes to the Accounts for the year ended 30 September 2023
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
45,000 
At 30 September 2023
45,000 
Amortisation
At 1 October 2022
45,000 
At 30 September 2023
45,000 
Net book value
At 30 September 2023
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2022
91,358 
39,615 
111,662 
11,780 
254,415 
Additions
- 
700 
4,285 
499 
5,484 
At 30 September 2023
91,358 
40,315 
115,947 
12,279 
259,899 
Depreciation
At 1 October 2022
63,056 
31,454 
103,306 
9,871 
207,687 
Charge for the year
4,245 
3,928 
3,166 
845 
12,184 
At 30 September 2023
67,301 
35,382 
106,472 
10,716 
219,871 
Net book value
At 30 September 2023
24,057 
4,933 
9,475 
1,563 
40,028 
At 30 September 2022
28,302 
8,161 
8,356 
1,909 
46,728 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,545 
9,245 
Accrued income and prepayments
13,503 
20,390 
Other debtors
637 
38,586 
36,685 
68,221 
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Coucha Limited Notes to the Accounts for the year ended 30 September 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,680 
10,920 
VAT
82,720 
63,994 
Trade creditors
102,523 
83,854 
Taxes and social security
8,254 
17,347 
Other creditors
19,577 
52,387 
Loans from directors
49,232 
26,365 
Accruals
7,848 
5,800 
280,834 
260,667 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,820 
26,580 
9
Average number of employees
During the year the average number of employees was 29 (2022: 29).
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