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00721917 dpl-frs:Item11 2022-01-01 2022-12-31 00721917 dpl-frs:Item11 2021-12-31 00721917 dpl-frs:Item11 2022-12-31 00721917 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 00721917 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 00721917 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 00721917 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 00721917 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 00721917 dpl-frs:Item12 2022-01-01 2022-12-31 00721917 dpl-frs:Item12 2021-12-31 00721917 dpl-frs:Item12 2022-12-31 00721917 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 00721917 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 00721917 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 00721917 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 00721917 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 00721917 1 2022-01-01 2022-12-31 00721917 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 00721917
Coogarth Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 00721917
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 570,000 570,000
570,000 570,000
CURRENT ASSETS
Debtors 590 480
Cash at bank and in hand 33,891 31,116
34,481 31,596
Creditors: Amounts Falling Due Within One Year (1,204 ) (914 )
NET CURRENT ASSETS (LIABILITIES) 33,277 30,682
TOTAL ASSETS LESS CURRENT LIABILITIES 603,277 600,682
PROVISIONS FOR LIABILITIES
Deferred Taxation (107,901 ) (107,717 )
NET ASSETS 495,376 492,965
CAPITAL AND RESERVES
Called up share capital 6 14,500 14,500
Fair Value Reserve 7 459,999 459,999
Profit and Loss Account 20,877 18,466
SHAREHOLDERS' FUNDS 495,376 492,965
Page 1
Page 2
For the year ending 31 December 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
M F Locket
Director
9th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Coogarth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00721917 . The registered office is Laleham, 54 Bluehouse Lane, Oxted, Surrey, RH8 0AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of the comapny's investment property.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line basis
Fixtures & Fittings 25% straight line basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 5,067
As at 31 December 2023 5,067
Depreciation
As at 1 January 2023 5,067
As at 31 December 2023 5,067
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Investment Property
2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 570,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 2,100 2,100
Investment property was valued on an open market basis on 31 December 2023 by the directors.
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 14,500 14,500
7. Reserves
Fair Value Reserve
£
As at 1 January 2023 459,999
As at 31 December 2023 459,999
Page 4