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REGISTERED NUMBER: 03029603 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

CO VIEW LIMITED

CO VIEW LIMITED (Registered number: 03029603)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CO VIEW LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: M W Greenwood
Mrs L V Greenwood





REGISTERED OFFICE: 2 Exley House
Exley Bank
Halifax
HX3 9LH





REGISTERED NUMBER: 03029603 (England and Wales)





ACCOUNTANTS: Dalton Pardoe Limited
Chartered Accountants
794 High Street
Kingswinford
West Midlands
DY6 8BQ

CO VIEW LIMITED (Registered number: 03029603)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 92,531 72,638

CURRENT ASSETS
Debtors 5 38,462 79,863
Cash at bank 522,178 515,086
560,640 594,949
CREDITORS
Amounts falling due within one year 6 115,613 200,868
NET CURRENT ASSETS 445,027 394,081
TOTAL ASSETS LESS CURRENT
LIABILITIES

537,558

466,719

CREDITORS
Amounts falling due after more than one year 7 - (10,617 )

PROVISIONS FOR LIABILITIES (17,110 ) (9,447 )
NET ASSETS 520,448 446,655

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 520,348 446,555
SHAREHOLDERS' FUNDS 520,448 446,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CO VIEW LIMITED (Registered number: 03029603)

Balance Sheet - continued
30 April 2024


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 Board of Directors and authorised for issue on 12 July 2024 and were signed on its behalf by:





M W Greenwood - Director


CO VIEW LIMITED (Registered number: 03029603)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

CO VIEW LIMITED 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 7 ) .

CO VIEW LIMITED (Registered number: 03029603)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 136,428 121,698 74,562 332,688
Additions - 5,284 52,319 57,603
Disposals - - (22,888 ) (22,888 )
At 30 April 2024 136,428 126,982 103,993 367,403
DEPRECIATION
At 1 May 2023 116,159 106,061 37,830 260,050
Charge for year 5,067 3,138 19,849 28,054
Eliminated on disposal - - (13,232 ) (13,232 )
At 30 April 2024 121,226 109,199 44,447 274,872
NET BOOK VALUE
At 30 April 2024 15,202 17,783 59,546 92,531
At 30 April 2023 20,269 15,637 36,732 72,638

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 36,949 58,958
Amounts owed by group undertakings - 20,905
Other debtors 124 -
Prepayments and accrued income 1,389 -
38,462 79,863

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 9,228 8,269
Trade creditors 42,564 56,963
Amounts owed to group undertakings - 6,585
Tax 38,189 83,153
Social security and other taxes 1,683 3,330
VAT 20,249 38,705
Other creditors - 163
Accruals and deferred income 3,700 3,700
115,613 200,868

CO VIEW LIMITED (Registered number: 03029603)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts - 10,617

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts 9,228 18,886

Hire purchase liabilities are secured over the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 May 2023 446,555
Profit for the year 134,112
Dividends (60,319 )
At 30 April 2024 520,348

11. RELATED PARTY DISCLOSURES

Co View Limited is a wholly owned subsidiary of Coview Solutions Limited, which in turn, is a wholly owned subsidiary of Mill Barn Holdings Limited. Mill Barn Holdings Limited is wholly owned by Co View Holdings Limited.

At the balance sheet date the following amounts were outstanding to Co View Limited:

Co View Holdings Limited £NIL (2023 : £20,390 )
Coview Solutions Limited £NIL (2023 : £515 )

At the balance sheet date the following amounts were owed by Co View Limited:

Mill Barn Holdings Limited £Nil ( 2022 : £6,585 )

During the year the company paid dividends to Coview Solutions Limited of £60,319 (2022 : £637,050 ).

CO VIEW LIMITED (Registered number: 03029603)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

12. ULTIMATE CONTROLLING PARTY

The controlling party is M W Greenwood.

The ultimate controlling party is M W Greenwood.