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REGISTERED NUMBER: 04532092 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Cousins Environmental Holdings Ltd.

Cousins Environmental Holdings Ltd. (Registered number: 04532092)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Cousins Environmental Holdings Ltd.

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mrs G D Cousins





SECRETARY: Mr J F G Cousins





REGISTERED OFFICE: Adeilad St Davids Building
Stryd Lombard Streeet
Porthmadog
Gwynedd
LL49 9AP





REGISTERED NUMBER: 04532092 (England and Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

Cousins Environmental Holdings Ltd. (Registered number: 04532092)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,198 5,247
Investments 5 1 1
Investment property 6 2,783,173 2,225,904
2,787,372 2,231,152

CURRENT ASSETS
Debtors 7 515,877 527,952
Cash at bank 45,083 273,184
560,960 801,136
CREDITORS
Amounts falling due within one year 8 281,723 289,620
NET CURRENT ASSETS 279,237 511,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,066,609

2,742,668

CREDITORS
Amounts falling due after more than one
year

9

(98,899

)

(98,925

)

PROVISIONS FOR LIABILITIES (101,270 ) (81,350 )
NET ASSETS 2,866,440 2,562,393

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,866,438 2,562,391
SHAREHOLDERS' FUNDS 2,866,440 2,562,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Cousins Environmental Holdings Ltd. (Registered number: 04532092)

Balance Sheet - continued
31 March 2023


The 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.

The financial statements were approved by the director and authorised for issue on 16 April 2024 and were signed by:





Mrs G D Cousins - Director


Cousins Environmental Holdings Ltd. (Registered number: 04532092)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Cousins Environmental Holdings Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover comprises of rental income receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Plant & machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Cousins Environmental Holdings Ltd. (Registered number: 04532092)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 36,920
DEPRECIATION
At 1 April 2022 31,673
Charge for year 1,049
At 31 March 2023 32,722
NET BOOK VALUE
At 31 March 2023 4,198
At 31 March 2022 5,247

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2022
and 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1
At 31 March 2022 1

The investment relates to Cousins Environmental Consultants Ltd.

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022 2,225,904
Additions 360,814
Revaluations 196,455
At 31 March 2023 2,783,173
NET BOOK VALUE
At 31 March 2023 2,783,173
At 31 March 2022 2,225,904

Cousins Environmental Holdings Ltd. (Registered number: 04532092)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. INVESTMENT PROPERTY - continued

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 995,025
Cost 1,788,148
2,783,173

7. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Other debtors - 5,000

Amounts falling due after more than one year:
Amounts owed by group undertakings 515,877 522,952

Aggregate amounts 515,877 527,952

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 1,008 966
Taxation and social security - 10,433
Other creditors 280,715 278,221
281,723 289,620

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 98,899 98,925

Amounts falling due in more than five years:

Repayable by instalments
Mortgage loan 98,899 98,925

10. RELATED PARTY DISCLOSURES

The company (CEHL) is controlled by its director, who holds all of the company's issued share capital.


The directors' loan account was in credit throughout the year.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Cousins Environmental Holdings Ltd.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cousins Environmental Holdings Ltd. for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cousins Environmental Holdings Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cousins Environmental Holdings Ltd. and state those matters that we have agreed to state to the director of Cousins Environmental Holdings Ltd. in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cousins Environmental Holdings Ltd. and its director for our work or for this report.

It is your duty to ensure that Cousins Environmental Holdings Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cousins Environmental Holdings Ltd.. You consider that Cousins Environmental Holdings Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cousins Environmental Holdings Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


16 April 2024