Company Registration No. 08981202 (England and Wales)
Coucha Limited
Unaudited accounts
for the year ended 30 September 2023
Coucha Limited
Unaudited accounts
Contents
Coucha Limited
Company Information
for the year ended 30 September 2023
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
Coucha Limited
Statement of financial position
as at 30 September 2023
Tangible assets
40,028
46,728
Cash at bank and in hand
158,006
219,859
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
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
Coucha Limited
Notes to the Accounts
for the year ended 30 September 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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 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 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.
Coucha Limited
Notes to the Accounts
for the year ended 30 September 2023
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.
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
At 30 September 2023
45,000
At 30 September 2023
45,000
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
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
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
Amounts falling due within one year
Trade debtors
22,545
9,245
Accrued income and prepayments
13,503
20,390
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
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
8
Creditors: amounts falling due after more than one year
2023
2022
9
Average number of employees
During the year the average number of employees was 29 (2022: 29).