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Registered Number: 06570839
England and Wales

 

 

 

JOHN COWBURN LIMITED


Abridged Accounts
 


Period of accounts

Start date: 06 October 2022

End date: 05 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 6    10 
6    10 
Current assets      
Debtors: amounts falling due within one year 1,048    2,072 
Cash at bank and in hand 2,887    2,883 
3,935    4,955 
Creditors: amount falling due within one year (73,708)   (79,940)
Net current assets (69,773)   (74,985)
 
Total assets less current liabilities (69,767)   (74,975)
Net assets (69,767)   (74,975)
 

Capital and reserves
     
Called up share capital 5 4    4 
Profit and loss account (69,771)   (74,979)
Shareholder's funds (69,767)   (74,975)
 


For the year ended 05 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 April 2024 and were signed on its behalf by:


-------------------------------
Mr J H Cowburn
Director
1
General Information
John Cowburn Limited is a private company, limited by shares, registered in England and Wales, registration number 06570839, registration address Oakwood, Cheddleton Road, Leek, Staffordshire, ST13 5QZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Pensions
For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries.

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 33.3% Reducing Balance
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 taking in to account the risks and uncertainties surrounding the obligation.
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 12,570    12,804 
Pension costs, defined contribution plan 6,000    6,000 
18,570    18,804 


3.

Average number of employees

Average number of employees during the year was 1 (2022 : 3).
4.

Tangible fixed assets

Cost or valuation Plant and machinery   Total
  £   £
At 06 October 2022 220    220 
Additions  
Disposals  
At 05 October 2023 220    220 
Depreciation
At 06 October 2022 210    210 
Charge for year 4    4 
On disposals  
At 05 October 2023 214    214 
Net book values
Closing balance as at 05 October 2023 6    6 
Opening balance as at 06 October 2022 10    10 


5.

Share Capital

Authorised
4 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
4 Ordinary shares of £1.00 each  
 

2