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Company Registration No. 12756988 (England and Wales)
Cotham Hardware Limited Unaudited accounts for the year ended 31 July 2023
Cotham Hardware Limited Unaudited accounts Contents
Page
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Cotham Hardware Limited Company Information for the year ended 31 July 2023
Directors
John Raymond Cox Benjamin William James Hann
Company Number
12756988 (England and Wales)
Registered Office
Elm House, 10 Fountain Court New Leaze Bradley Stoke Bristol BS32 4LA United Kingdom
Accountants
Evans Entwistle 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cotham Hardware Limited for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cotham Hardware Limited for the year ended 31 July 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA 9 January 2024
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Cotham Hardware Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
25,375 
28,875 
Tangible assets
7,482 
9,352 
32,857 
38,227 
Current assets
Inventories
42,193 
42,193 
Debtors
2,167 
2,167 
Cash at bank and in hand
11,997 
17,256 
56,357 
61,616 
Creditors: amounts falling due within one year
(17,526)
(15,940)
Net current assets
38,831 
45,676 
Total assets less current liabilities
71,688 
83,903 
Creditors: amounts falling due after more than one year
(6,848)
(38,868)
Provisions for liabilities
Deferred tax
(719)
- 
Net assets
64,121 
45,035 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
64,021 
44,935 
Shareholders' funds
64,121 
45,035 
For the year ending 31 July 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 9 January 2024 and were signed on its behalf by
John Raymond Cox Director Company Registration No. 12756988
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Cotham Hardware Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Cotham Hardware Limited is a private company, limited by shares, registered in England and Wales, registration number 12756988. The registered office is Elm House, 10 Fountain Court, New Leaze, Bradley Stoke, Bristol, BS32 4LA, United Kingdom.
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.
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.
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:
Plant & machinery
60 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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Cotham Hardware Limited Notes to the Accounts for the year ended 31 July 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 August 2022
35,000 
At 31 July 2023
35,000 
Amortisation
At 1 August 2022
6,125 
Charge for the year
3,500 
At 31 July 2023
9,625 
Net book value
At 31 July 2023
25,375 
At 31 July 2022
28,875 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 August 2022
16,187 
At 31 July 2023
16,187 
Depreciation
At 1 August 2022
6,835 
Charge for the year
1,870 
At 31 July 2023
8,705 
Net book value
At 31 July 2023
7,482 
At 31 July 2022
9,352 
6
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
719 
- 
2023 
2022 
£ 
£ 
Charged to the profit and loss account
719 
- 
Provision at end of year
719 
- 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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Cotham Hardware Limited Notes to the Accounts for the year ended 31 July 2023
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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